-6-
plan does not expressly provide for accident or health benefits
attributable to employee contributions and what portion of the
employee contributions is to be used for such purpose, then it
will be presumed that no employee contributions are used to
provide such benefits. Sec. 1.72-15(c)(2), Income Tax Regs. Any
amounts received as accident or health benefits and not
attributable to contributions of the employee are includable in
gross income except to the extent excludable under section 105(b)
or (c). Sec. 1.72-15(d), Income Tax Regs. As previously noted,
we have concluded that section 105 does not apply in this case.
Although section 72 applies to Tier 2 railroad retirement
benefits, there is no indication that petitioner contributed to a
plan that expressly provided for accident or health benefits
attributable to employee contributions. She did not provide any
evidence or documentation of the existence, terms, or
participation in such a plan.5 Nor is there any indication in
the Railroad Retirement Act of 1974 that a portion of the
employees’ contributions was attributable to an accident or
health plan. Without evidence that the plan’s terms expressly
provide for accident and health benefits attributable to employee
5 Sec. 7491(a) does not shift the burden of proof to
respondent because petitioner has provided no credible evidence
regarding the terms of her retirement plan. Sec. 7491(a)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011