public safety officer

(4) Definitions For purposes of this subsection— (A) Eligible retirement plan For purposes of paragraph (1), the term “eligible retirement plan” means a governmental plan (within the meaning of section 414(d) ) which is described in clause (iii), (iv), (v), or (vi) of subsection (c)(8)(B). (B) Eligible retired public safety officer The term “eligible retired public safety officer” means 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. (C) Public safety officer The term “public safety officer” shall have the same meaning given such term by section 1204(9)(A) of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3796b(9)(A) ), as in effect immediately before the enactment of the National Defense Authorization Act for Fiscal Year 2013. (D) Qualified health insurance premiums The term “qualified health insurance premiums” means premiums for coverage for the eligible retired public safety officer, his spouse, and dependents (as defined in section 152 ), by an accident or health plan or qualified long-term care insurance contract (as defined in section 7702B(b)).


26 USC § 402(l)(4)

Scoping language

For purposes of this subsection
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