earliest retirement age
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 414 — for purposes of this part
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.
26 U.S.C. § 417 — for purposes of this section
The term “earliest retirement age” means the earliest date on which, under the plan, the participant could elect to receive retirement benefits.
29 U.S.C. § 1055 — for purposes of this section
The term “earliest retirement age” means the earliest date on which, under the plan, the participant could elect to receive retirement benefits.
29 U.S.C. § 1056 — in this section (2 versions over time)
For purposes of this subparagraph, 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 the date of 1 the participant attains age 50 or the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service.