This dataset captures Aim One for the Proof of Concept proposal. For Aim One, the existing State Pension Distribution and Withholding chart was imported into MonQcle. Our team used this chart to draft coding questions that highlight the key features of state pension distribution withholding and reporting laws. After uploading the relevant laws, we coded a record for federal law as well as records for three sample states: California, New York, and Pennsylvania. This dataset covers the required withholdings for private and public employers across defined benefit plans and defined contribution plans. It also covers reporting methods and details the forms that must be submitted for proper filing. This dataset is cross-sectional, capturing the laws in effect as of the MonQcle import date, November 20, 2019.