Yes, the Maine PERS qualifies for the pension reduction.
Deductible pension income, other than military retirement pay, includes
state and federal pension benefits and retirement benefits received
from plans established and maintained by an employer for the benefit of
its employees such as: qualified pension plans, including qualified
SIMPLE plans; employee annuities; and eligible deferred compensation
plans from state and local governments or tax exempt organizations.
Deductible pension income also includes benefits received from
individual retirement accounts, including ROTH and SIMPLE IRAs, and
simplified employee pension plans.
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