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interested parties entitled to file a petition for declaratory
judgment pursuant to section 7476(b)(1).1
Background
The International Headquarters Pension And Beneficiaries
Plan Of The International Union Of Operating Engineers (the
Engineers plan), established by the International Union of
Operating Engineers (the Union) in 1947, is a single employer
defined benefit plan. On or about January 6, 1999, the Union
filed an Application for Determination for Employee Benefit Plan
(Form 5300) with the Internal Revenue Service (IRS) seeking a
determination that the Engineers plan remained tax-qualified
following the adoption of certain plan amendments.
Prior to filing its application, the Union issued a Notice
to Interested Parties stating that it intended to seek an
administrative determination respecting the continuing tax
qualification of the Engineers plan. The notice was distributed
to both current and former Union employees, including former
employees John J. Flynn and James H. Thomas (hereinafter
petitioners). Petitioners left the employ of the Union prior to
January 1, 1997.
On January 26, 1999, petitioners submitted a comment letter
to the IRS expressing concern that the amendments to the
1 Unless otherwise indicated, section references are to
sections of the Internal Revenue Code, as amended. Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011