Is a Corrections Trade Instructor considered a Public Safety Employee for pension purposes?

[sgtcard]

I receive an annuity for my work as a corrections trade instructor at a state correctional institution.  Can I exclude up to $3000.00 of my annuity/pension?

[ToddL]

No, a "corrections trade instructor" would not be considered a "Public Safety Employee" for tax purposes. 

From the IRS: For purposes of § 72(t)(10), the term “qualified public safety employee” means an employee of a State or of a political subdivision of a State (such as a county or city) whose principal duties include services requiring specialized training in the area of police protection, firefighting services, or emergency medical services for any area within the jurisdiction of the State or the political subdivision of the State. 

The best way to  understand this is that "public safety employees" are those whose duties are "outward facing", i.e. directed towards the general public. While your duties certainly serve the "public interest", you don't have any direct contact with them in the process.