normal retirement age

(8) Normal retirement age For purposes of this section, the term “normal retirement age” means the earlier of— (A) the time a plan participant attains normal retirement age under the plan, or (B) the later of— (i) the time a plan participant attains age 65, or (ii) the 5th anniversary of the time a plan participant commenced participation in the plan.

Source

26 USC § 411(a)(8)


Scoping language

For purposes of this section
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