48. Early retirement with age and service requirement
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
281 | Defined Benefit Plan LRM Package 08/2020 06/2026
Statement of Requirement: Code §I RC 401(a)(14)
Document Provision: _____
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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