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Returning Member
posted Jun 1, 2019 10:59:37 AM

Is a prosecutor a public safety officer?

0 3 603
3 Replies
Level 15
Jun 1, 2019 10:59:38 AM

No. 

Level 2
Jan 28, 2021 11:43:13 AM

I believe a prosecutor does qualify.  IRS Pub 575 defines a PSO as including a "law enforcement officer." The Public Safety Officers’ Benefits Act (the law that established the credit), as well as the regs that implement it, include prosecutors in the definition of law enforcement officer.  For example, in the Act (42 USC 3769b), the term law enforcement officer means an individual “involved in crime . . . control or reduction, or enforcement of the criminal laws,” and includes "judicial officers.”  And in 28 CFR 32.3, “involvement” in crime control or enforcement includes those with authority to “prosecute"; and "law enforcement" includes “prosecution or adjudication.” 

Finally, websites from the Nat’l Conference on Public Employee Retirement (NCPERS), the State of Washington, and the County of Los Angeles all adopt this inclusion of prosecutors as PSOs.  

 

Level 15
Jan 28, 2021 12:05:38 PM

See IRS pub 575:

 

You  are an eligible retired public safety officer (law en- forcement officer, firefighter, chaplain, or member of a res- cue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retire- ment plan that are used to pay the premiums for accident or health insurance or long-term care insurance.