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Rule 216 — Intervention in Retirement Plan Actions

(a) Who May Intervene: The Pension Benefit Guaranty Corporation and, if entitled to intervene pursuant to the provisions of section 3001(c) of the Employee Retirement Income Security Act of 1974, the Secretary of Labor, or either of them, shall be permitted to intervene in a retirement plan action in accordance with the provisions of Code section 7476.

(b) Procedure: If either of the persons mentioned in paragraph (a) of this Rule desires to intervene, then such person shall file a pleading, either a petition in intervention or an answer in intervention, not later than 30 days after joinder of issue (see Rule 214) unless the Court directs otherwise. All new matters of claim or defense in a pleading in intervention shall be deemed denied.

(As effective October 3, 2008, 130 T.C. 522. For prior history, see 64 T.C. 1188 (1975); 68 T.C. 1047 (1977); 93 T.C. 996–97 (1989).)

As amended through August 2024.

This is a Docket.tax digital transcription provided for reference only and may lag the very latest amendments — always confirm against the official Rules linked above. Docket.tax is an independent tool, not affiliated with, endorsed by, or operated by the U.S. Tax Court.
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