Generally, the full amount of your pension is taxable for general
and safety members with the exception of service connected
disability benefits. In addition, if you contributed to
MercedCERA from after-tax funds during your employment with
the County or Court, then these amounts are non-taxable. The
rules on recovery are different depending on when you retired and
these funds are reported each year on Box 5 of your Form 1099-R.