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earliest retirement age

Defined in 4 places across 2 titles of the United States Code.

The term “earliest retirement age” means the earliest date on which, under the plan, the participant could elect to receive retirement benefits.

Same definition in 2 sections

  • 1994–present26 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section
  • 1994–present29 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section

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.

Source

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.

Source

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 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.

Source