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Early Retirement Window


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Guest Blake Fritz
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Under an ERISA Plan, if an employer wishes to add an early retirement window, is the employer permitted to pick and choose any employees to whom the window will be open, provided the employees do not violate the HCE requirements of ERISA? Or must it apply to a certain class (age, years of service, etc.) of employees? If the window must apply to a certain class, are there any limits to such class, other than HCE?

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