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parties agreed: (1) To stay the proceedings on the motion for
litigation costs for the shorter of (a) 12 months, or (b) such
time as either petitioners or another participant in the SEBA
Plan or any of the SEBA Plan's controlled affiliates or
subsidiaries, whom both parties agree to be similarly situated to
petitioners, files a petition and ultimately resolves on the
merits in this Court the substantive issues of the case; (2) in
the event the 12-month period elapses before such a case is
resolved in this Court, the parties shall confer with the Court
to determine whether this matter will be set for hearing,
settled, or stayed for an additional period of time; (3) the
parties will cooperate in resolving the issue of whether and to
what extent petitioners have paid or incurred reasonable
litigation costs under section 7430; (4) the parties will
cooperate in resolving any disputed fact to permit the execution
of a written stipulation of all facts relevant to the issue of
whether and to what extent petitioners have paid or incurred
reasonable litigation costs under section 7430; and (5) to a
timetable in which respondent will file a motion for summary
judgment on the issue of whether petitioners have paid or
incurred reasonable litigation costs under section 7430, if he
elects to do so.
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Last modified: May 25, 2011