Excerpt: A brief provision buried deep in last year's mammoth Pension Protection Act lets workers 62 or older receive payments from their traditional defined-benefit pension plans even if they are still working. Although the law took effect Dec. 31, older workers can't get these payments unless their employer's plan allows it, and most employers probably won't allow it until the [IRS] issues final regulations, which could take months or years. Some employers might never allow it.

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