Extension of Normal Retirement Age Regulations for Governmental Plans

 The Service has extended the effective date by which governmental plans must comply with the new normal retirement age regulations.

Document Excerpt

The Service and the Treasury intend to extend the date by which a governmental plan must comply with the final regulations on distributions from a pension plan upon attainment of normal retirement age, which were published in the Federal Register as T.D. 9325 (72 FR 28604) on May 22, 2007 (“the final regulations”).

Link http://www.irs.gov/pub/irs-drop/n-08-98.pdf

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