Public Safety Officer

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As a recently retired Air Traffic Controller am I considered a Public Safety Officer as they force us to retire at an age earlier than most government employees?

dmertzAnswer

Level 15

With regard to retirement distributions, there are two different terms terms related to Public Safety. One includes air traffic controllers and the other does not. The term Public Safety Officer refers to first-responders, which does not include air traffic controllers, and their eligibility to exclude up to $3,000 of health insurance premiums paid directly to the insurer by the public safety service retirement plan. The other term is Public Safety Employee, which does include air traffic controllers, for the purpose of the age 50 exception to the early distribution penalty on distributions from a qualified retirement plan provided by the air traffic control employer.

DanaB27

Employee Tax Expert

No, Air Traffic Controller is not considered a Public Safety Officer.

For taxation purposes, a Public Safety Officer (PSO) is defined as: "an individual serving a public agency in an official capacity, with or without compensation, as a law enforcement officer, as a firefighter, as a chaplain, or as a member of a rescue squad or ambulance crew."

Please see New law expands tax exemption to defined contribution government plans for additional information on Public Safty Employees:

The definition of qualified public safety employee is expanded to include federal employees who are law enforcement officers, customs and border protection officers, firefighters and air traffic controllers.