19 Del. Admin. Code § 2006-14.0 - Normal Retirement Age

14.1 Normal Retirement Age for State Employees Pension Plan. Normal Retirement Age, for the purposes of the Plan will be the date the employee becomes eligible for a service pension not reduced because of the employee's age, pursuant to 11 Del.C. Ch. 88.

14.2 Normal Retirement Age of 457(b) Plan. The Normal Retirement Age for purposes of § 457(b) of the Internal Revenue Code of 1986 will be the earliest date when the employee has satisfied the requirements of 11 Del.C. § 8813(a).

14.3 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 11 Del.C. § 8813 (a).

Notes

19 Del. Admin. Code § 2006-14.0

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