Westchester Plastic Surgical Associates, P.C. - Page 31

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          exemption.  Accordingly, respondent properly revoked the                    
          qualified status of the Defined Benefit Plan.                               
               We have carefully considered all remaining arguments made by           
          the parties for holdings contrary to those expressed herein, and,           
          to the extent not discussed above, find them to be irrelevant or            
          without merit.                                                              
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             for respondent.                          

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