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Permissible Normal Retirement Ages: Proposed Regs for Governmental Pension Plans (PDF)
Ekon Benefits 
Feb. 29, 2016 "For plans that do not allow in-service distributions prior to age 62, it appears that they would not need to comply with the reasonably representative requirement and therefore would not need to be concerned with meeting any of the safe harbors. Even though it may be unnecessary to consider any changes to the Normal Retirement Age from a legal perspective ... this would be a time to review the Normal Retirement Age to ensure that it appropriately balances the needs of the plan sponsor, employees, and taxpayers." MORE >> |
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