Pension - wikipedia, free encyclopedia, Some pension plans will provide for members in the event they suffer a disability. this may take the form of early entry into a retirement plan for a disabled member. Publication 721 (2013), tax guide civil service, This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those. Corporate retiree' health-care pension plans- part , Corporate health-care and pension plans- part ii of a ii part article. to see part i of this article please go to: "corporate health-care and pension plans-part i".