The Tax Appeals Tribunal has remanded to the Administrative Law Judge a case in which the ALJ held that a retired SUNY professor’s distribution from a rollover IRA did not qualify for the 100% exclusion for pensions paid to State employees under the personal income tax, because the distribution represented accumulated earnings not attributable to the professor’s retirement plan. The Tribunal found that the ALJ did not adequately address the question of how the rollover of an otherwise qualifying SUNY pension into an IRA fundamentally changed the nature of the taxpayer’s pension so that it was no longer considered related to his State employment. Accordingly, the Tribunal remanded the case to the ALJ for a supplemental determination on that question, after which the case would then be allowed to proceed to the Tribunal. Matter of Peter and Marguerite Kane, DTA No. 824767 (N.Y.S. Tax App. Trib., Jan. 29, 2015).