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the Board as a party to this action. We granted that motion, and
the Board was joined as a party.
After the stipulated administrative record was filed, and
additional exhibits were made part of the administrative record
on petitioner’s motions, we ordered that the instant case was
submitted for disposition on the administrative record under Rule
217. Respondent Board, on opening brief, challenged petitioner’s
status as an interested party eligible to petition the Court for
declaratory judgment under section 7476. Respondent Commissioner
challenged, on opening brief, our jurisdiction of certain of
petitioner’s contentions but did not then challenge petitioner’s
standing to bring the instant case. Petitioner’s brief responded
to respondent Board that he is a participant in the MEBA Plan, an
interested party, and a former employee, and so is entitled to
bring the instant declaratory judgment case.
Respondent Commissioner then filed the instant motion to
dismiss for lack of jurisdiction because petitioner did not have
standing to bring the instant case.
Facts
The MEBA Plan
The MEBA Plan was established as of August 1, 1950, pursuant
to collective-bargaining agreements, and has been continued over
the years by a series of collective-bargaining agreements. The
MEBA Plan is a multiemployer plan that includes both defined
benefit and defined contribution (money purchase pension)
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