950
P U B L I C LAW 9 3 - 4 0 6 - S E P T. 2, 1974 "(4)
[88 STAT.
P L A N P U T I N TO E F F E C T. — N o p r o c e e d i n g may be
main-
t a i n e d under t h i s section unless the p l a n ( and, i n the case of a cont r o v e r s y involving the c o n t i n u i n g qualification of the p l a n because of a n amendment to the p l a n, the amendment) w i t h respect to which a decision of the T a x C o u r t is s o u g h t has been p u t into effect before the filing of the p l e a d i n g. A p l a n o r amendment shall not be t r e a t e d a s not b e i n g i n effect merely because under the p l a n the funds c o n t r i b u t e d to the p l a n may be refunded if the p l a n ( o r the p l a n a s so amended) is found to be not qualified. "(5)
26 USC 401. 26 ""'^ 403. "" u s e '"" 26 USC 405.
TIME
FOR BRINGING ACTION. — I f
the
Secretary
or
his
delegate sends by certified o r registered mail notice of h i s determination w i t h respect to the qualification of the p l a n to the persons referred to i n paragraph (1) ( o r, i n the case of employees referred to i n paragraph (1), to any i n d i v i d u a l designated under r e g u l a t i o n s prescrijbed by the Secretary o r h i s delegate as a representative of such e m p l o y e e), n o p r o c e e d i n g may be i n i t i a t e d under t h i s section by any person unless the p l e a d i n g is filed before the ninety-first d a y after the d a y after such notice is mailed to such person ( o r to h i s designated representative, i n the case of a n employee). " (c) COMMISSIONERS. — The chief j u d g e of the T a x C o u r t may assign proceedinofs under t h i s section to be h e a r d by the commissioners of <"^^e court, and the court may a u t h o r i z e a commissioner to m a k e the decision of the court w i t h respect to such proceeding, subject to such conditions and review as the court may by r u l e p r o v i d e. " (d) RETIREMENT P L A N. — For purposes of t h i s section, the term 'retirement plan' means— " (1) a pension, profit-sharing, o r stock bonus p l a n described jj^ section 401(a) o r a t r u s t which is part of such a p l a n, " (2) a n a n n u i t y p l a n described i n section 4 0 3 (a), or " (3) a b o n d purchase p l a n described i n section 4 0 5 (a). "(e)
CROSS R E F E R E N C E. —
"For provisions concerning intervention by Pension Benefit Guaranty Corporation and Secretary of Labor in actions brought under this section and right of Pension Benefit Guaranty Corporation to bring action, spe section 3001(c) of subtitle A of title III of the Employee Retirement Income Security Act of 1974." 26 USC 7451.
(b) T E C H N I C A L AND CONFORMING AMENDMENTS. — (1) F E E FOR F I L I N G P E T I T I O N. — S e c t i o n 7451 ( r e l a t i n g to fee
for filing p e t i t i o n) is amended by striking o u t "deficiency" and inserting i n lieu thereof "deficiency o r for a d e c l a r a to r y j u d g m e n t under part IV of t h i s subchapter ". 26 USC 7459.
(2) D A T E
OF D E C I S I O N. — S e c t i o n 7 4 5 9 (c)
( r e l a t i n g to date of
decision) is amended by inserting before the period a t the e n d of the first sentence the following: " o r, i n the case of a d e c l a r a to r y j u d g m e n t p r o c e e d i n g under part IV of t h i s subchapter, the date of the c o u r t ' s o r d e r enter i n g the decision". (3)
26 USC 7482.
Ante, p. 949.
V E N U E FOR APPEAL OF D E C I S I O N. —
^ ^ ^ Soction 7482(b)(1) ( r e l a t i n g to vcnue) i s amended by striking o u t the period a t the e n d of subparagraph (B) and inserting i n lieu thereof ", o r " and by inserting after subparagraph (B) the following n e w subparagraph: " (C) i n the case of a person seeking a d e c l a r a to r y decision under section 7476, the p r i n c i p a l place of business, o r p r i n cipal office o r agency of the e m p l o y e r. " (B) Section 7482(b)(1) is f u r the r amended — (i) by striking out "neither subparagraph (A) n o r (B) a p p l i e s " and inserting i n lieu thereof " subparagraph (A), (B), and (C) do not a p p l y "; and
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