Mississippi Administrative Code
Title 27 - Personnel
Part 210 - PERS, Regulations for Retirement Plans Administered by the Board of Trustees
Chapter 45A - Administration of Disability Benefits under PERS
Section 27-210-45A-109 - Duty-related disability benefits excluded from income
Universal Citation: MS Code of Rules 27-210-45A-109
Current through September 24, 2024
Internal Revenue Code Section 104 and applicable Department of the Treasury Regulations provide that, if disability payments (i) are mandated by statute and (ii) are compensation for occupational injury, such payments are excluded from income, provided that the payments are not based upon the employee's age or length of service. Accordingly, the minimum duty-related disability benefits paid pursuant to § 25-11-114(6) are excluded from income under Code Section 104.
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