DISCLAIMER: Please remember that pensions, Social Security, deferred compensation and similar programs are created and governed by laws. Such laws are subject to change and interpretation. The material presented by IPPFA is solely for educational purposes. IPPFA is not offering legal or tax advice or any other professional service. Please do not make any decision that effects your retirement benefits without consulting a pension board, the Social Security Administration, a deferred compensation company’s credentialed agent, an attorney, a certified public accountant or similarly qualified professional.