TaxGuyBill
Level 15
12-07-2019
07:07 AM
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A prison guard certainly seems to qualify as a "law enforcement officer" to qualify for that exclusion.
Just make sure the other qualifications are met, including that "distribution must be made directly from the plan to the insurance provider".
https://www.irs.gov/publications/p575#en_US_2018_publink1000226714