-20- first wrote to the District Director about the Plan. We think it is more likely than not that that issue of Marine Officer was first distributed in February or early March 1995. Under these circumstances, in order to carry his burden of proof as to jurisdiction, petitioner must persuade us that it is more likely than not that he was a present employee at whatever time we might reasonably conclude was the correct determination period under section 1.7476-1(c)(1), Income Tax Regs., most likely some time in February or early March 1995. Petitioner’s pension became effective January 1, 1991. Under section 1.07 of article I of the MEBA Plan instrument, petitioner’s pension became effective the month after the month in which the latest of the following occurred: (1) Petitioner’s application for pension was received at the plan office; (2) petitioner ended his covered employment; and (3) petitioner ended his last vacation period. All three of these requirements had to have been met by December 1990 for petitioner’s pension to have been effective on January 1, 1991. Under section 2A.11 of article II-A of the MEBA Plan instrument, a participant is considered retired when she or he completely withdraws from covered employment. For petitioner’s pension to have become effective January 1, 1991, petitioner must have withdrawn completely from covered employment before that date.Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Next
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