I am about to retire from a gov agency after 33 years. I am with the Aviation Security and Public Safety department, We fall under SDCERS and have a DROP program. I will be 57 at the time of retirement. With regard to my DROP program. Am I considered a Public Safety Employee? Because I will only be 57 and not 59 1/2 years old. Will I have to pay the 10% tax penalty or as a Public Safety Employee will I be exempt from the 10% penalty if I take the money out of the DROP program? If I am exempt what do I need to prove it to the IRS and retirement agency. Thank you
