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14. Definition of normal retirement age

Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: Code §I RC 411(a)(8); Reg. §§ Treas. Regs. 1.401(a)- 1(b)(2), 1.411(a)-7(b)(1), and 1.411(d)-4, Q&A-12;

185 | Defined Benefit Plan LRM Package 08/2020 06/2026

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▸Contents — Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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