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Appendix
On April 18, 1973, the Senate Committee on Labor and Public
Welfare reported S. 4, the Retirement Income Security for
Employees Act. S. 4 did not include provisions for declaratory
judgments. 119 Cong. Rec. 12926 (1973).
Section 601(a) of S. 1179, as reported on August 2, 1973, by
the Senate Committee on Finance, provided for declaratory
judgments as to tax-qualified status of employee plans. Proposed
section 7477(a)(2) provided as follows:
SEC. 7477. PROCEDURE.
(a) Right To Bring Action.--
* * * * * * *
(2) Actions brought by employees; intervention by
employer.--An action for a declaratory judgment with
respect to a determination obtained by an employer or
by a trustee may also be brought by an individual who
was an employee of the employer during the period with
respect to which the judgment is sought. In any such
action brought by an employee, the employer may
intervene.
In S. Rept. 93-383, to accompany S. 1179, the Finance
Committee stated as follows:
The committee believes that both employers and
employees should have a right to court adjudication in the
situations described above. The bill deals with the problem
by providing that, in the event of an unfavorable
determination (or failure to make a determination), the
employer may ask the Tax Court for a declaratory judgment as
to the status of a new plan, a plan amendment or a plan to
be terminated. In addition, the committee has decided that
interested employees should be allowed to participate in the
consideration by the Service of an employer’s request for a
determination and any controversy connected with it. An
employee who intervenes in the Service’s determination
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