-17-
Paragraph (b)(4)6 of the regulation supersedes paragraphs (b)(1),
(2), and (3) in the case of collectively bargained plans.
6 Sec. 1.7476-1, Income Tax Regs., provides, in pertinent
part, as follows:
SEC. 1.7476-1 Interested parties.
* * * * * * *
(b) Interested parties--
* * * * * * *
(4) Collectively bargained plans. In the case of
an application with respect to a plan described in
section 413(a) (relating to collectively bargained
plans), paragraphs (b)(1), (2) and (3) of this section
shall not apply and all present employees covered by a
collective-bargaining agreement pursuant to which the
plan is maintained shall be interested parties.
(5) Plan terminations. In the case of an
application for an advance determination with respect
to whether a plan termination affects the continuing
qualification of a retirement plan, paragraphs (b)(1),
(2), (3) and (4) of this section shall not apply, and
all present employees with accrued benefits under the
plan, all former employees with vested benefits under
the plan, and all beneficiaries of deceased former
employees currently receiving benefits under the plan,
shall be interested parties.
* * * * * * *
(c) Special rules. For purposes of paragraph (b) of
this section and section 1.7476-2:
(1) Time of determination. The status of an
individual as an interested party and as a present
employee or former employee shall be determined as of a
date determined by the applicant, which date shall not
be earlier than five business days before the first
date on which the notice of the application is given to
interested parties pursuant to section 1.7476-2 nor
later than the date on which such notice is given.
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