normal retirement age
Defined in 3 places across 2 titles of the United States Code.
For purposes of this section, the term “normal retirement age” means the earlier of—
(A) the time a plan participant attains normal retirement age under the plan, or
(B) the later of—
(i) the time a plan participant attains age 65, or
(ii) the 5th anniversary of the time a plan participant commenced participation in the plan.
Source
- 1994–present26 U.S.C. § 411Internal Revenue Code · Minimum vesting standards · for purposes of this section
The term “normal retirement age” means the earlier of—
(A) the time a plan participant attains normal retirement age under the plan, or
(B) the later of—
(i) the time a plan participant attains age 65, or
(ii) the 5th anniversary of the time a plan participant commenced participation in the plan.
Source
- 1994–present29 U.S.C. § 1002Labor · Definitions · for purposes of this subchapter
The terms “employee pension benefit plan”, “defined benefit plan”, “defined contribution plan”, and “normal retirement age” have the meanings provided such terms in section 1002 of this title.
Source
- 1994–present29 U.S.C. § 623Labor · Prohibition of age discrimination · in this section