Normal retirement age
(b) Normal retirement age(1) General rule. For the purposes of section 411 and the regulations thereunder, the term normal retirement age means the earlier of (i) The time specified by a plan at which a plan participant attains normal retirement age, or (ii) The later of (A) The time the plan participant attains age 65, or (B) The 10th anniversary of the date the plan participant commences participation in the plan. (2) Examples. The provisions of this paragraph are illustrated by the following examples: