### Question
How does SHARING, STOCK BONUS PLANS, ETC. define eligible retired public safety officer?


### Answer
Under *26 U.S.C. § 402*, **eligible retired public safety officer** is defined as:

> an individual who, by reason of disability or attainment of normal retirement age, is separated from service as a public safety officer with the employer who maintains the eligible retirement plan from which distributions subject to paragraph (1) are made

#### Citation:
  - *26 U.S.C. § 402*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

