An allowance or death benefit can be either fully or partly taxable depending on whether your contributions were paid on a before-tax or after-tax basis.  Additional factors affecting your tax liabilities may include your retirement plan, tax exclusions and lump-sum payments.

The Form 1099-R you receive in January will show the amount of the taxable income.

For questions regarding tax matters, consult with a professional advisor; LACERA does not offer legal or tax advice.