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82 documents · 0.18sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2007-71 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy …
    IRCRevenue ProceduresDec 17, 2007related by meaning
    a Participant under this Section 2.2(b) shall file a designation of Beneficiary with the Funding Vehicle or Vehicles to which contributions are made. (2) Right to File a Different Election; Notice to Employee. This Section 2.2(b) shall not apply to the extent an Employee files an election for a different percentage re…
  2. T.C. Memo. 2016-31 — Brian M. Polowniak v. Commissioner
    IRCCourt RulingsFeb 25, 2016related by meaning
    idence were submitted. Higbee v. Commissioner, 116 T.C. 438, 442 (2001). Petitioner has not alleged at any point that the burden of proof should shift to respondent in these cases. Furthermore, petitioner has failed to show that he has substantiated each item at issue and produced all required records with respect to t…