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[sic] to uncontrollable diabetes”. Petitioner retired and
received disability retirement benefits from CalPERS effective
August 1, 2000.
During 2002, petitioner received distributions of $49,639
from CalPERS (distributions). The distributions were not
designed to reimburse petitioner for any medical expenses. The
parties stipulated that the distributions were characterized as
disability retirement benefits based on petitioner’s diabetic
condition. The parties further stipulated that the distributions
were based on factors such as the length of her employment with
the City of San Leandro and the last position she held while
employed by the city.
CalPERS issued to petitioner a Form 1099-R, Distributions
from Pensions, Annuities, Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc., for 2002. The Form 1099-R
reported that petitioner received in 2002 total distributions of
$49,638.68, consisting of a taxable amount of $48,725.72 and
employee contributions or insurance premiums of $912.96.
Petitioners filed for 2002 a joint Form 1040, U.S. Individual
Income Tax Return, reporting only half, or $24,819, of the total
distributions as taxable.
Petitioner currently has a proceeding pending before the
Worker’s Compensation Appeals Board in California challenging the
nature of the distributions.
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Last modified: November 10, 2007