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The amount in box 5 is a contribution made to a retirement fund that works as a substitute for Social Security for members of Colorado PERA which stands for Colorado Public Employees' Retirement Association. This association provides retirement and other benefits to the employees of over 500 government agencies and public entities.
These would include the state of Colorado government, public school teachers, many of the university and college employees, judges, city and town employees, State Troopers, and many other public entities.
Click here for information pertaining to Colorado PERA
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