§1414
7 cases·1 followed·6 cited—14% support
Statute Text — 26 U.S.C. §1414
Statute text not available for this section.
7 Citing Cases
1414 (2000) to eliminate (over a 10-year period beginning January 1, 2004) the concurrent receipt restriction outlined above as applied to military retirees with (continued...) 5 and reduced by $19,160.02 attributable to the portion ofmilitary retirement pay awarded to his former spouse. DFAS filed a 2010 Form 1099-R, Distributions From Pensi
1414 (2000) to eliminate (over a 10-year period beginning January 1, 2004) the concurrent receipt restriction outlined above as applied to military retirees with service-connected disabilities rated by the VA at not less than 50%. See 10 U.S.C. sec. 1414(c) (2000 & Supp. 2001-2004). I _ 4 _ that petitioner did not elect to participate in the
1414 to eliminate (over a 10-year period beginning January 1, 2004) the concurrent receipt restriction outlined above as applied to military retirees with service-connected disabilities rated by the VA at not less than 50%. See 10 U.S.C. sec. 1414(c) (2000 & Supp. 2001-2004). In accordance with 10 U.S.C. sec. 1414(c)(7), 93.95% ofthe $15,198 t
Petitioner stated at trial that his disability rating was 20 percent but he believed it should have been 40 percent. Instead of receiving the full amount of the MRP that a retiree is entitled to, the retiree can file an election waiving receipt of the portion of the MRP equal to the amount of the VA disability benefit awarded. 38