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IRS Further Extension of Effective Date of Normal Retirement Age Regulations for Governmental Plans (PDF)
Prudential Retirement 
[Guidance Overview] Nov. 13, 2009
1 page. Excerpt: The IRS recently published Notice 2009-86, which further delays the effective date for governmental plans to plan years beginning on or after January 1, 2013. This extension will provide the IRS with additional time to consider comments received with respect to the effect of the normal retirement regulations on governmental plans.... Plan sponsors should review their plan documents to determine if their plan's current definition of normal retirement age complies with the new IRS regulations. If a plan amendment is required and Prudential Retirement provides document services for your plan, we will work with you to ensure that your plan complies with the extended amendment deadline.
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