Exemption for survivor and disability benefits provided under governmental plans
Subparagraph (C) of this paragraph and paragraph (5) shall not apply to—
(i)#
income received from a governmental plan (as defined in section 414(d)) as a pension, annuity, or similar allowance as the result of the recipient becoming disabled by reason of personal injuries or sickness, or
(ii)#
amounts received from a governmental plan by the beneficiaries, survivors, or the estate of an employee as the result of the death of the employee.