Probably not. Here is the IRS description of a Public Safety Officer
To be an eligible retired Public Safety Officer
- law enforcement officer,
- firefighter,
- chaplain, or
- member of a rescue squad or
- ambulance crew
These people can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance.
See the IRS Note : Public Safety Officer
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