Here's the IRS's answer to that question if by "retirement" you really mean "pension":
"If you receive retirement benefits in the form of pension or annuity
payments from a qualified employer retirement plan, all or some portion
of the amounts you receive may be taxable."
In other words, "it depends". There simply is no specific "universal" answer to the question. At a guess, probably most pensions are 100% taxable but if you contributed after-tax dollars to your pension then some portion of the pension would not be taxed.
Tom Young
