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Engineers plan might violate the so-called backloading
requirements of section 411(b)(1) with respect to plan
participants who retired before January 1, 1997.
On October 8, 1999, the IRS issued a favorable determination
letter to the Union. Petitioners did not receive a copy of the
determination letter.
On December 2, 1999, petitioners filed a petition for
declaratory judgment with the Court asking for a declaration
under section 7476 that the Engineers plan, as amended, does not
satisfy the requirements of section 401(a).2 In response,
respondent filed a motion to dismiss for lack of jurisdiction
asserting that petitioners lack standing to bring this action.
Petitioners filed a notice of opposition to respondent's
motion to dismiss asserting that they should be deemed to qualify
as interested parties with standing to bring this action on the
alternative grounds: (1) Section 1.7476-1(b), Income Tax Regs.,
which generally restricts interested parties to present
employees, was waived as a result of the Union’s having served
petitioners with its Notice to Interested Parties; and (2)
section 1.7476-1(b), Income Tax Regs., is invalid.
2 Although petitioners filed their petition believing that
the Commissioner had failed to issue a determination letter
within 270 days after the filing of the Union's application, see
sec. 7476(b)(3), petitioners had in fact timely filed their
petition within 91 days after the mailing of the determination
letter. See sec. 7476(b)(5).
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Last modified: May 25, 2011