qualified participant

(H)For purposes of subparagraph (G), the term “qualified participant” means a participant— (i)in a defined benefit plan which is maintained by a State, Indian tribal government (as defined in), or any political subdivision thereof, (ii)with respect to whom the period of service taken into account in determining the amount of the benefit under such defined benefit plan includes at least 15 years of service of the participant— (I)as a full-time employee of any police department or fire department which is organized and operated by the State, Indian tribal government (as so defined), or any political subdivision maintaining such defined benefit plan to provide police protection, firefighting services, or emergency medical services for any area within the jurisdiction of such State, Indian tribal government (as so defined), or any political subdivision, or (II)as a member of the Armed Forces of the United States. (I)Subparagraph (C) of this paragraph and paragraph (5) shall not apply to— (i)income received from a governmental plan (as defined in section 414(d)) as a pension, annuity, or similar allowance as the result of the recipient becoming disabled by reason of personal injuries or sickness, or (ii)amounts received from a governmental plan by the beneficiaries, survivors, or the estate of an employee as the result of the death of the employee.

Source

26 USC § 415(b)(2)(H)


Scoping language

For purposes of subparagraph
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