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(1) Each of the participants was over 40 years of age at
the time they executed the releases.
(2) The only consideration for the payments received from
USAA was the execution of the releases.
(3) USAA did not treat the payment as compensation for
retirement plan purposes.
(4) USAA was engaged in a systematic violation of the Age
Discrimination in Employment Act of 1967, Pub. L. 90-202, 81
Stat. 602 (current version at 29 U.S.C. secs. 621-634 (1988))
(ADEA), and age discrimination was its primary concern in
requiring the participants to sign the release agreements.6
(5) Each of the participants suffered personal injuries as
a result of the discrimination practices of USAA.
The only specific factual assertion is that the participants
are within the age group, i.e., over 40, entitled to claim the
benefit of the ADEA. However, it has been established that a
mere allegation of membership in a protected class is
insufficient to sustain a claim for exclusion under section
104(a). See Starrels v. Commissioner, 35 T.C. at 648; Galligan
v. Commissioner, supra. Petitioners' other assertions are
conclusory statements unsupported by specific facts as required
6 Petitioners make no claim that the participants did not sign
the releases voluntarily as the documents recite.
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Last modified: May 25, 2011