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Text of IRS Notice 2007-8: In-Service Benefits Permitted to be Provided at Age 62 by a Pension Plan (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Dec. 22, 2006
7 pages. Excerpt: This notice requests comments on issues presented by § 401(a)(36) of the Code [as added by the Pension Protection Act] with respect to defined benefit plans.... [S]hould only unsubsidized benefits be permitted pursuant to § 401(a)(36)? ... If subsidized benefits are permitted to be distributed to a participant who has attained age 62 but is still in-service and has not yet attained normal retirement age, how should [those benefits] be characterized for purposes of § 411?

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