teachers' return to employment post-retirement

[lexi]

Does anyone know of the PLR (issued within the last 10 years maybe?) that permitted retired teachers to return to work and earn compensation while continuing to receive pension benefits?

[Guest mjb]

Why is a plr necessary to make contributons while collecting benefits in a 403(b) plan? Allowing retiree to return to work while collecting a pension is a state law issue, not an IRS matter.

[lexi]

I thought I remember reading about a PLR that addressed this issue re "in-service distributions" for rehired retirees.