Is SCP available to terminated plans?

[BTG]

Section 4.07 of Rev. Proc. 2008-50 provides that "Correction of Qualification Failures in a terminated plan may be made under VCP and Audit CAP, whether or not the plan trust is still in existence." Any opinions out there on whether this should be read to exclude terminated plans from participation in SCP? i.e., is this a case of expressio unius est exclusio alterius?

[Belgarath]

Yes, I'd say that SCP isn't an option. And for those of you out there who (like me) slept through Latin class in 7th Grade, I offer the following:

Lat: The expression of one thing is the exclusion of another. In construing statutes, contracts, wills, and the like under this maxim, the mention of one thing within the statute or other document implies the exclusion of another thing not so mentioned. See 95 P. 2d 1007, 1012. "The maxim . . . Though not a rule of law, is an aid to construction. It has application when, in the natural association of ideas, that which is expressed is so set over by way of contrast to that which is omitted that the contrast enforces the affirmative inference that that which is omitted must be intended to have opposite and contrary treatment." See 34 So. 2d 132. Thus a statute granting certain rights to "police, fire, and sanitation employees" would be interpreted to exclude other public employees not enumerated from the legislation. This is based on presumed legislative intent and where for some reason this intent cannot be reasonably inferred the court is free to draw a different conclusion. See 16 N.E. 2d 459, 462.