Qualified first responder retirement payments
For purposes of this section, the term “qualified first responder retirement payments” means, with respect to any taxable year, any pension or annuity which but for this section would be includible in gross income for such taxable year and which is received—
(1)#
from a plan described in clause (iii), (iv), (v), or (vi) of section 402(c)(8)(B), and
(2)#
in connection with such individual’s qualified first responder service.