State tax withholding on installment payments

[JDuns]

I recall a federal statute was passed several years ago that prohibits the state of employment from continuing to tax the benefits paid to retirees who have moved out of the state. Unfortunately, I can't put my hands on the statute.

What I can't recall is whether the installments have to be paid over "more than 10 years" or "10 or more years."

Can anyone help?

[JDuns]

Federal law 104-95 passed in 1996 provides that no state can tax retirement plan distributions to a non-resident if the distribution is one of a series of periodic distributions over at least 10 years.

[E as in ERISA]

http://frwebgate.access.gpo.gov/cgi-bin/ge...id=f:publ95.104