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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have withdrawn completely from covered employment before that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.
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