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46. Early retirement with age and service requirement

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: Code § 401(a)(14)

Sample Plan Language:

If a participant separates from service before satisfying the age requirement for early retirement, but has satisfied the service requirement, the participant will be entitled to elect an early retirement benefit upon satisfaction of such age requirement.

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▸Contents — 0325 Publ 6088 (PDF)
0325 Publ 6088 (PDF)

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