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SHEET METAL WORKERS' NATL. PENSION FUND v. C.I.R.

No. 02-1273.

318 F.3d 599 (2003)

BOARD OF TRUSTEES OF THE SHEET METAL WORKERS' NATIONAL PENSION FUND, in its Capacity as Plan Administrator, Petitioner-Appellee, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided January 31, 2003.

Attorney(s) appearing for the Case

ARGUED: Thomas James Sawyer, Tax Division, United States Department of Justice, Washington, D.C., for Appellant. Stephen Mark Rosenblatt, Chief, Sheet Metal Workers' National Pension Fund, Alexandria, Virginia, for Appellee. ON BRIEF: Eileen J. O'Connor, Assistant Attorney General, Kenneth L. Greene, Tax Division, United States Department of Justice, Washington, D.C., for Appellant.

Before NIEMEYER, WILLIAMS, and GREGORY, Circuit Judges.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Judge WILLIAMS and Judge GREGORY joined.

OPINION

NIEMEYER, Circuit Judge.

To remain qualified for tax-exempt status under 26 U.S.C. §§ 401(a) and 501(a), a pension plan regulated by the Employee Retirement Income Security Act of 1974 ("ERISA") may not eliminate or reduce "the accrued benefit of a participant ... by an amendment of the plan." 26 U.S.C. § 411(d...

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