Earliest retirement age at valuation date

Earliest retirement age at valuation date means the later of: a participant's age on his or her birthday nearest to the valuation date, or the participant's attained age as of his or her Earliest PBGC Retirement Date (as determined under 4022.10 of this chapter).

Source

29 CFR § 4001.2

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Scoping language

For purposes of this chapter (unless otherwise indicated or required by the context):

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