MEMORANDUM OPINION
POWELL, Special Trial Judge:
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. Petitioner filed a petition for declaratory judgment to review a favorable determination by respondent with respect to amendments to a retirement plan.
The facts may be summarized as follows. Petitioner was employed by Design Analysis Associates, Inc. from September 1, 1982, until November 1, 1989. During part...
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