b'TAX EXCLUSION BENEFITFOR RETIRED MEMBERS$3,000 Healthcare Tax ExclusionAs a retired public safety officer, you may be able to exclude up to $3,000 from your annual gross income for health, dental, and long-term care insurance premiums that were deducted directly from your pension payments in 2025. These year-to-date amounts are reflected on your December 31, 2025, pension payment statement.Note: This exclusion is also available to retired members participating in the Health Insurance Premium Reimbursement (HIPR) Program.Please note, any health or dental premiums covered by LAFPPs subsidy (includ-ing reimbursements under the HIPR Program) will not qualify for this tax exclu-sion.For assistance with determining the total amount which may be eligible for exclusion, we recommend that you consult with your tax professional.For questions, please contact the Medical and Dental Benefits Section at (213) 279-3115 or (844) 88-LAFPP, ext. 3115.8 PENSION PERSPECTIVES'