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S income for federal income tax purposes if certain conditions are met The PPA and the IRS guidance stipulate that the following conditions apply: a) The program is limited to retired public safety officers who retired directly from employment (including spouses and children). Term vested retirees and beneficiaries receiving benefits are not eligible for the program. b) The retiree must have retired at normal retirement age (age 55 or older) or on disability retirement. c) The insurance pre.

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