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IRS Proposes Phased-Relief in Response to Phased-Retirement Pressures (PDF)
Nixon Peabody LLPLink to more items from this source
Jan. 9, 2005
6 pages. Excerpt: The IRS has proposed a fix that would permit a partial pension distribution proportional to an employee's reduction in his workload. .... For example, if an employee has an accrued benefit of $2,000 per month and agrees to reduce his working hours by 25%, he or she could collect 25% of $2,000, or $500 per month in pension benefits while continuing to work.

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