Public Safety Officer Question

[KBTS]

A public safety officer is defined in the U.S. Code as:

a law enforcement officer involved in crime and juvenile delinquency control or reduction, or enforcement of criminal laws (including juvenile delinquency) also including, but not limited to, the work of police, corrections, probation, parole and judicial officers*; or as a firefighter; or as a chaplain of a police or fire department; or as a member of a rescue squad or ambulance crew” (Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796b(9)(A)).

I have a client who just retired from the game commission. He retired as an information and education supervisor - much of the job was office work. However, he was still required to complete the annual firearms and self-defense training and would work out in the field actually enforcing the game laws on occasion. Any comments on whether he qualifies as a PSO?

[erchess]

very interesting question

I think perhaps you should ask a lawyer or the agency in question. I have a feeling it also might matter whether his paper pushing activity was more along the lines of a clerk or more along the lines of a supervisor of those who spent most of their time enforcing the game laws. But in this litigious society I'd have a written opinion from the lawyer or from his former employer before I treated him as an ex law enforcement officer.

[taxmandan]

What retirement status?

In our state, Public Safety personnel have a special retirement classification and if someone retires as such I consider it sufficient to meet the US Code. Ask him if your state has Public Safety retirement and whether he qualified as such. Most all of the game and fish Officers here qualify as LEOs.

[New York Enrolled Agent]

A public safety officer is defined in the U.S. Code as:

a law enforcement officer involved in crime and juvenile delinquency control or reduction, or enforcement of criminal laws (including juvenile delinquency) also including, but not limited to, the work of police, corrections, probation, parole and judicial officers*; or as a firefighter; or as a chaplain of a police or fire department; or as a member of a rescue squad or ambulance crew” (Omnibus Crime Control and Safe Streets Act of 1968 (42 U.S.C. 3796b(9)(A)).

I have a client who just retired from the game commission. He retired as an information and education supervisor - much of the job was office work. However, he was still required to complete the annual firearms and self-defense training and would work out in the field actually enforcing the game laws on occasion. Any comments on whether he qualifies as a PSO?

I would suggest that you actually go to Title 42 and read the full definition of PSO and the sub-definitions. It is better to read the source document rather than someone's interpretation. Then as taxmandan suggests determine if the client was acting in a role which satifies the definition. Game wardens (if he was one) may or may not have peace officer powers to enforce the widlife laws. The local agency should be helpful in giving you information.

[taxea]

I agree that you should review the entire US CODE on this subject. Firearms training and first aid training are included in police office trainging but he would also need peace officer powers. I know the CA 832 code addresses all of this in detail as to actual employment position. I am sure the US Code would too.

[KBTS]

Thanks for the replies. Spoke to client and he gave me better info than wife originally gave about his duties. He had full arrest powers under the PA Code for game laws, drug charges and weapons charges. He regularly patrolled field with officers that he supervised. The office side of things was more along the lines of preparing press releases and doing media interviews. Carried a firearm with him everyday at work. Based on this information, I believe he fits the definition of a PSO.

[Gary2]

I'm surprised at this question. Is this for the PSO deduction for health insurance expenses paid out of retirement income? Or is there some other reason?

If it's for the health insurance expenses, they must be paid directly to the insurance provider by the plan. Therefore the plan administrator is always aware of the expenses. In the handful of qualifying cases that I've seen, the plan administrator includes a statement concerning the deductible amount - hence I never have to think about it.