Nova 401(k) Associates
Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
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|IRS Seeks Comments on Phased Retirement Arrangements in Defined Benefit Plans (PDF)|
Internal Revenue Service [IRS]
June 17, 2002
Excerpt: [T]hese arrangements generally provide employees who are at or near eligibility for retirement with the opportunity for a reduced schedule or workload ... Under what circumstances, if any, would permitting distributions from a defined benefit plan before the employee attains normal retirement age be consistent with the requirement that a defined benefit plan be established and maintained primarily for purposes of providing benefits after retirement?
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