earliest retirement age

(B)For purposes of this paragraph, the term “earliest retirement age” means the earlier of— (i)the date on which the participant is entitled to a distribution under the plan, or (ii)the later of— (I)the date the participant attains age 50, or (II)the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service.

Source

26 USC § 414(p)(4)(B)


Scoping language

For purposes of this paragraph
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