vacations and sick pay

have a police officer who is retiring on 11-3-25 and has 90k in sick and vacations days. They are giving this too her 45k in 2026 and 45k in 2027. They are going to put this in her deferred comp account.

questions:

  1. can she rollover the deferred comp to a NQ annuity to avoid taxation?
  2. or does she have to close the deferred comp and pay taxes on the 90k in 2027?

Thank you

Douglas



Sounds like this account is a govt 457b, and if so it could be directly rolled over to an IRA or IRA annuity and that would eliminate current taxes on the distribution.

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