Is A Military Pension A Qualified Retirement Plan? 
A military pension is a non-qualified retirement plan . It is provided in the public sector , does not offer a vesting schedule for early retirees , does not require membership in the Pension Benefit Guaranty Corp , and is not under ERISA . The FAS US Military annuity payment -LRB- distribution -RRB- from form 1099 is non-qualified . 