Thank you everyone.

I've always applied the Bailey rules to the federal retirement if it was one of the plans listed in the instructions.

The client is asserting it's not taxable for NC because it's a federal retirement plan not because of Bailey.  Given her age, she could have worked her first 30 years with either the federal or state and her second 30 with the other.  The second would be close for Bailey but doable if things lined up perfectly.

I'm still waiting on her return call from yesterday concerning employment dates.