The Appropriations Act has expanded the term “qualified public safety employee” to include various additional government-worker categories, including nuclear materials couriers. For the curious, 5 U.S.C. Section 8331(27) defines a “nuclear materials courier” as “an employee of the Department of Energy, the duties of whose position are primarily to transport, and provide armed escort and protection during transit of, nuclear weapons, nuclear weapon components, strategic quantities of special nuclear materials or other materials related to national security.” * “SIMPLE” stands for “Savings Incentive Match Plan for Employees of Small Employers.”

The IRS did not agree that these were rollover contributions and assessed a deficiency.The Civil Service Retirement System is a statutory retirement plan created under 5 U.S.C. §§ 8331-8351, and does not include a provision allowing an employee to make pretax contributions or to rollover funds from an IRA or other qualified plan to the Civil Service Retirement System. All employee contributions are made with after-tax funds, with employer contributions being the only pretax funds in the account.