A retired SUNY professor’s distribution from a rollover IRA, established from an earlier distribution in complete liquidation of his SUNY pension, did not qualify for the 100% exclusion for pensions paid to State employees under the State personal income tax. Matter of Peter and Marguerite Kane, DTA No. 824767 (N.Y.S. Div. of Tax App., Mar. 20, 2014). A New York State Administrative Law Judge held that while the portion of the retired professor’s distribution that represented the pension benefit rolled into his IRA was exempt from tax, here the entire amount of his original liquidated SUNY pension had previously been distributed to him tax-free, and therefore the subsequent distributions in issue represented accumulated earnings that were no longer connected to his SUNY retirement benefits within the meaning of Tax Law § 612(c)(3)(i). However, the retired professor did qualify for the $20,000 pension and annuity exclusion under Tax Law § 612(c)(3-a).