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IRS Extension of Effective Date of Normal Retirement Age Regulations for Governmental Plans (PDF)
Prudential Retirement
[Guidance Overview] Dec. 1, 2008
1 page. Excerpt: For governmental plans, the final regulations were scheduled to take effect for plan years beginning on or after January 1,2009. However, the IRS recently published Notice 2008-98, to delay the effective date for governmental plans to plan years beginning on or after January 1, 2011. In the meantime, the IRS may clarify whether a normal retirement age based on years of service is acceptable under a governmental plan.
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