PSO qualification for 1099-R purpose

[RMEh2o]

Can a public agency engineer who worked in a treatment facility and received first responder training to deal with and notify the fire and police departments in case of a chlorine, anhydrous amonia, and similar chemicals onsite were to leak, be considered a PSO for the purpose of qualifying exemption for receiving 1099-R retirement funds in California? Thank you.

[JohnB5677]

Probably not.  Here is the IRS description of a Public Safety Officer

To be an eligible retired Public Safety Officer 

• law enforcement officer, 
• firefighter, 
• chaplain, or 
• member of a rescue squad or 
• ambulance crew

These people can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance.

See the IRS Note : Public Safety Officer