MEMORANDUM OPINION
HAMBLEN, Chief Judge:
Respondent Commissioner of Internal Revenue issued a favorable determination letter stating that the termination of the Mrs. Grissom's Salads, Inc. Employee Pension Plan and Trust (the plan) would not affect the plan's qualified status under section 401(a). (Unless otherwise indicated, section references are to the Internal Revenue Code, as amended, and Rule references are to the Tax Court Rules of Practice and Procedure...
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