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Interoffice Memo on IRS Final Regulation on Definition of Normal Retirement Age (PDF)
City of Henderson, Nevada via Web Commanders 
[Guidance Overview] Sept. 24, 2008
6 pages. Excerpt: This is a briefing paper describing the IRS's final regulation to amend the definition of normal retirement age, which significantly affects Nevada's Public Employees' Retirement System (PERS). I've written this to be basic and easy to digest; it does not contain all of the nuances such a regulation evokes.
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