social security retirement age

(iii)For purposes of this subparagraph, the term “social security retirement age” has the meaning given such term by section 415(b)(8). (F)The Secretary shall prescribe such regulations as are necessary or appropriate to carry out the purposes of this subsection, including— (i)in the case of a defined benefit plan which provides for unreduced benefits commencing before the social security retirement age (as defined in section 415(b)(8)), rules providing for the reduction of the maximum excess allowance and the maximum offset allowance, and (ii)in the case of an employee covered by 2 or more plans of the employer which fail to meet the requirements of subsection (a)(4) (without regard to this subsection), rules preventing the multiple use of the disparity permitted under this subsection with respect to any employee.


26 USC § 401(l)(5)(E)(iii)

Scoping language

For purposes of this subparagraph
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