- 7 - referred to in paragraph (1), to any individual designated under regulations prescribed by the Secretary as a representative of such employee), no proceeding may be initiated under this section by any person unless the pleading is filed before the ninety-first day after the day after such notice is mailed to such person (or to his designated representative, in the case of an employee). (c) Retirement Plan.--For purposes of this section, the term "retirement plan" means-- (1) a pension, profit-sharing, or stock bonus plan described in section 401(a) or a trust which is part of such a plan, or (2) an annuity plan described in section 403(a). Thus, following the passage of ERISA, our authority to make a declaratory judgment concerning the qualification of a retirement plan, or whether the qualification of a retirement plan is revoked, is subject to five jurisdictional limitations set forth in section 7476(b). See also Rule 210(c). Any of these limitations, if not met, will prevent us from making a declaratory judgment and will result in a dismissal of the underlying petition. Id.; McManus v. Commissioner, 93 T.C. 79, 84 (1989). We are concerned with the limitation in section 7476(b)(5), namely, the time for bringing an action for a declaratory judgment. Our decision turns on the text of this section, which, if plain and unambiguous, is the answer to our inquiry. To the extent that we can understand and apply the plain meaning of unambiguous statutory text, we shall do so. Garcia v. UnitedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011