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We submitted a determination letter request for a defined benefit plan with a normal retirement age of considerably less than 62. 

The IRS is asking for statistical data to verify the NRA of less than 62 is acceptable for the industry standard. The plan is a one person plan for a professional athlete with endorsement deals. 

Can anyone point me to what kind of information and sources of information the IRS is willing to accept? 

Are there other threads that have already covered this question?

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When you give up trying to satisfy the IRS on this issue, consider negotiating a change to NRD 62 with subsidized early retirement at what ever age you want. PPA funding can then be based on the actuary's best estimate and the deductions will not change. Good luck.

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Yeah, what he said :)

I was going to suggest writing a list of names: Michael Jordan, Peyton Manning, Muhammad Ali, Kobe Bryant, Barry Bonds and mentioning that all of these retired prior to Age 62.  I would imagine the IRS's response would be that their endorsement deals didn't necessarily stop at that age.

I think Mike's approach is better. 

Good Luck!

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Well, this might be one where it is worth asking to speak to the agent's supervisor and have a discussion.

Many years ago we had a professional tennis start (name would be known to everyone) and we used an NRA of (as I remember) 35 back when there were NOT the actuarial adjustments for early dates.  We got it approved with  little trouble after a discussion with higher ups at IRS.  

If it is really obvious (like a football player or a basketball player) and your age is not obviously unreasonable (like, age 25), then you might be surprised that a conversation with a manager might be an easy solution. And that's because they have probably dealt with the issue before.

There are lots of new agents who are just following what it says in "the book" and are not using their heads at all; meanwhile, managers want to get plans OFF their desks (or the desks of their agents) because that is how they are measured.  

It's worth a shot.

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