John F. Romann - Page 5

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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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Last modified: May 25, 2011