ORDER
CARL B. RUBIN, Chief Judge.
The parties have agreed to submit this matter to the Court on cross motions for summary judgment because the facts are not in dispute. For the reasons stated below, judgment is for defendant United States of America.
Plaintiff, Xavier University, is a tax-exempt organization. 26 U.S.C. §§ 501(a), 501(c)(3). As such, the Internal Revenue Code (Code) permits it to establish a tax-deferred retirement annuity...
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