19 Del. Admin. Code § 2003-13.0 - Normal Retirement Age

13.1 Normal Retirement Age for State Judiciary Pension Plan. Normal Retirement Age, for the purposes of the State Judiciary Pension Plan, will be the date the employee becomes eligible for a service pension not reduced because of the employee's age, pursuant to 29 Del.C. § 5602 (a) or (b), or 5612(a).

13.2 Normal Retirement Age of 457(b) Plan. The Normal Retirement Age for purposes of § 457(b) of the Internal Revenue Code of 1986 to the extent the State Judiciary Pension Plan's normal retirement age is referenced in the Delaware Deferred Compensation Plans (457 (b)) will be the earliest date when the employee has satisfied the requirements of 29 Del.C. § 5602 (a) or (b), or 5612(a).

13.3 For purposes of § 402(l) of the Internal Revenue Code of 1986, the Normal Retirement Age will be the earliest date when the employee has satisfied the requirements of 29 Del.C. § 5602 (a) or (b), or 5612(a).

Notes

19 Del. Admin. Code § 2003-13.0

25 DE Reg. 272 (9/1/2021) (final)