Applicability of Normal Retirement Age Regulations to Government Pensions

The IRS has issued proposed regulations clarifying the applicability of the 2007 normal retirement regulations to government pension plans.

Document Excerpt

SUMMARY: This document contains proposed regulations under section 401(a) of the Internal Revenue Code (Code). These regulations would provide rules relating to the determination of whether the normal retirement age under a governmental plan (within the meaning of section 414(d) of the Code) that is a pension plan satisfies the requirements of section 401(a) and whether the payment of definitely determinable benefits that commence at the plan’s normal retirement age satisfies these requirements. These regulations would affect sponsors and administrators ofgovernmental pension plans, as well as participants in such plans.


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