Editorial Methodology

How We Research and Write Pension Articles

This page explains where our information comes from, how we verify it, and what standards we hold ourselves to. We publish it because pension information affects real money, and you deserve to know whether you can trust what you read.

Primary Sources

Every article on Pension FAQ begins with primary-source research. We do not rely on other websites, AI summaries, or secondhand interpretations. Our core sources:

Federal Tax & Benefits Law

Source | What We Use It For

——–|——————-

IRS Publication 575 (Pension and Annuity Income) | Federal taxation of pension distributions, rollover rules, withholding requirements

IRS Publication 590-B (Distributions from IRAs) | IRA distribution rules, RMD calculations, early withdrawal penalties

IRS Publication 939 (General Rule for Pensions) | Simplified Method for pension taxation

IRS Publication 721 (Tax Guide to US Civil Service Retirement) | CSRS and FERS benefit taxation

Internal Revenue Code – relevant sections | Statutory basis for pension tax rules

SECURE Act and SECURE 2.0 legislation | Recent changes to RMD age, catch-up contributions, part-time worker eligibility

Social Security & Federal Benefits

Source | What We Use It For

——–|——————-

SSA Program Operations Manual (POMS) | Social Security benefit calculations, WEP/GPO rules, earnings test

SSA.gov benefit planners | Retirement, disability, and survivor benefit explanations

PBGC (Pension Benefit Guaranty Corporation) | Defined-benefit plan termination rules, PBGC coverage limits and maximum guarantees

OPM (Office of Personnel Management) | FERS and CSRS annuity rules, federal employee benefits

State-Level Sources

Source | What We Use It For

——–|——————-

State comptroller / department of revenue websites | State pension tax exclusions, withholding requirements, filing instructions

State retirement system websites | Public employee pension formulas, tiers, vesting schedules, COLA policies

State tax code (statutes) | Legal basis for state pension taxation rules

Plan-Level Sources

Source | What We Use It For

——–|——————-

Employer Summary Plan Descriptions (SPDs) | Plan-specific eligibility, vesting, benefit formulas, and distribution options

Collective bargaining agreements (public plans) | Public employee pension tiers, contribution rates, benefit multipliers

Our Editorial Process

1. Source Location

For each article, we identify the controlling official source. For a state pension tax article, that’s the state tax code and the comptroller’s current-year instruction booklet. For a company pension access article, that’s the plan’s publicly available SPD and benefit guides.

2. Drafting

We write a plain-English explanation that answers one specific question. Our drafting guidelines:

  • Lead with the specific answer, not background context
  • Include concrete numbers (thresholds, percentages, dollar amounts) with the tax year or effective date
  • Name the exact form number, publication number, or official source
  • Use examples that test the boundary conditions, not just the typical case
  • Flag where the answer depends on individual factors (age, hire date, state of residence)

    • 3. Fact Verification

    Before publication, a second team member checks:

  • Dollar amounts and percentages against the cited source
  • Tax year or effective date is correct for the current year
  • Internal links point to relevant articles, not placeholder URLs
  • Any comparison or contrast with other states/plans is accurate

    • 4. Publication & Update Cycle

    Update Trigger | Response Time

    —————|—————

    Annual tax-year threshold changes (IRS, state) | Within 30 days of official publication

    New federal legislation affecting pensions | Within 60 days of enactment

    Reader-reported error | Within 48 hours of verification

    Broken source link | Within 1 week of detection

    5. Update Transparency

    When we materially change an article (new tax-year numbers, changed eligibility rules, corrected errors), we add a dated update note at the top of the article explaining what changed and why.

    What We Don’t Do

  • We don’t scrape or paraphrase other websites. Every article is written from primary sources.
  • We don’t use AI to generate final published content without human review. Research tools may assist in gathering source material, but every article is reviewed by a human editor before publication.
  • We don’t guess. If we cannot locate a definitive source for a factual claim, we state that the information is unverified and direct you to the appropriate official channel.
  • We don’t publish sponsored content. No advertiser, employer, or plan administrator pays for or influences our editorial content.

    • Corrections Policy

    If you believe any article on Pension FAQ contains a factual error:

    1. Email [email protected] with the article URL and the specific error
    2. We will investigate within 48 hours
    3. If the error is confirmed, we will correct the article and publish a correction note
    4. If the error is not confirmed, we will respond explaining our sourcing

    We have never been contacted by a government agency or plan administrator regarding inaccuracies on this site. We intend to keep it that way.

    —

    *Last reviewed: July 2026*