- 3 - [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.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007