social security retirement age
Defined in 2 places of the United States Code.
For purposes of this subparagraph, the term “social security retirement age” has the meaning given such term by section 415(b)(8).
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this title
For purposes of this subsection, the term “social security retirement age” means the age used as the retirement age under section 216(l) of the Social Security Act, except that such section shall be applied—
(A) without regard to the age increase factor, and
(B) as if the early retirement age under section 216(l)(2) of such Act were 62.
Source
- 1994–present26 U.S.C. § 415Internal Revenue Code · Limitations on benefits and contribution under qualified plans · in this section