12/22/2006: Text of IRS Notice 2007-8: In-Service Benefits Permitted to be Provided at Age 62 by a Pension Plan (PDF) (Internal Revenue Service)
7 pages. Excerpt: "This notice requests comments on issues presented by § 401(a)(36) of the Code [as added by the Pension Protection Act] with respect to defined benefit plans. . . . [S]hould only unsubsidized benefits be permitted pursuant to § 401(a)(36)? . . . If subsidized benefits are permitted to be distributed to a participant who has attained age 62 but is still in-service and has not yet attained normal retirement age, how should [those benefits] be characterized for purposes of § 411?"
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