Hi,

NY allows an exemption of income for Federal Pension income to the extent included in Federal taxable income.  The NY treatment follows the CARES provisions, and these I understand. I want to ensure the NY code allows the government pension exemption for a lump sum withdrawal prior to the taxpayers exiting the employ of the DHS. 

I have searched and found three NY opinions, all of which refer directly to post retirement, normal distributions, but no specific mention of a lump sum withdrawal during employment and prior to age 59 1/2.

Thanks