Client husband is a NJ police officer permanently disabled on the job. He gets a tax free pension until he is 65. He passes away and his spouse gets his benefits. The 1099-R shows tax free. The IRS allowed it under exam in previous periods. Question is .. does the tax free nature of this distribution cease when the surviving spouse turns 65 or when the original pensioneer would have turned 65. In this case the pensioneer was younger.