Identify the tax issue or issues suggested by the following situation and state each issue in the form of a question

For the past 22 years, Mrs. Otis contributed part of her salary to a retirement plan sponsored by her corporate employer. Under federal law, Mrs. Otis did not pay tax on the income she contributed. She will, however, pay federal income tax on the distributions from the plan when she retires. Mrs. Otis has resided in State A for her entire life. Because State A's personal income tax is based on taxable income for federal purposes, Mrs. Otis never paid State A tax on her retirement contributions. This year, Mrs. Otis retires and moves to State K, which has no personal income tax