Expected retirement age (XRA) means the age, determined in accordance with 4044.55 through 4044.57 of this chapter, at which a participant is expected to begin receiving benefits when the participant has not elected, before the allocation date, an annuity starting date. This is the age to which a participant's benefit payment is assumed to be deferred for valuation purposes. An XRA is equal to or greater than the participant's earliest retirement age at valuation date but less than his or her normal retirement age.
29 CFR § 4001.2
For purposes of this chapter (unless otherwise indicated or required by the context):