Public Safety Personnel is a part of the Public Safety Personnel Retirement System, which is a special retirement system created by the state legislature for certain full-time certified peace officers and firefighters in the state of Arizona. It provides a uniform and equitable statewide retirement program to these public safety personnel. The Public Safety Personnel Retirement System is designed to meet the special needs of personnel engaged in hazardous duty situations. The system is a governmental retirement plan qualified under the Internal Revenue Code. Public Safety Personnel provides plans for retirement, disability, divorce, survivors, military services and cancer insurance. Located in Phoenix, it also provides assistance with taxation of pension amounts.