In general, Pension Benefit Guaranty Corporation (PBGC) payments for a failed Trans World Airlines (TWA) pension aren't considered federal government retirement benefits. The PBGC is a federally established agency that insures private-sector pensions, not public sector or government employee pensions.
Federal government retirement benefits come from the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS).
For more information, check out the IRS Publication 721
