47 pages. "[T]he Plan defines 'normal retirement age' as '[t]he earlier of the date a Participant attains age 65 or completes five 'Years of Service' at PwC.... The repetition of the phrase, 'normal retirement age,' in Section 3(24)(A) [of ERISA] is no mere tautology. Rather, it suggests that 'the time' that a plan establishes as its normal retirement age must have some reasonable relationship to the age at which participants would normally retire.... If any age will do, why can't PwC set 35 as its normal retirement age? Or 25? Or 12? Setting a normal retirement age at any of these calendar ages is no more consistent with the statute than defining normal retirement age as five years of service. PwC cannot reasonably expect its employees to retire at 35 any more than the National Basketball Association can reasonably expect its players to retire at 65." [Laurent v. PricewaterhouseCoopers LLP, No. 14-1179 (2d Cir. July 23, 2015)]

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