social security retirement age

(8)For purposes of this subsection, the term “social security retirement age” means the age used as the retirement age under section 216() of the Social Security Act, except that such section shall be applied— (A)without regard to the age increase factor, and (B)as if the early retirement age under section 216(l)(2) of such Act were 62.

Source

26 USC § 415(b)(8)


Scoping language

None: Default is title Scope
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