{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s402/l/4/B","label":"eligible retired public safety officer","definition":"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.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}