Internal Revenue Bulletin: 2007-35 |
August 27, 2007 |
Table of Contents
- Notice 2007-60
- Notice 2007-67
- Notice 2007-68
- Notice 2007-69
- I. Purpose
- II. Background
- A. Regulations on Definition of Normal Retirement Age
- B. Impact of Presumption under the 2007 Regulations that Normal Retirement Age Less than Age 55 is not Reasonable
- III. Relief Provided
- A. Temporary Relief for Plans with Normal Retirement Age Lower Than Age 62
- B. Temporary Presumption of Reasonableness for Plans with Normal Retirement Age Lower Than Age 55
- IV. Application Procedures for Letter Ruling on Definition of Normal Retirement Age
- V. Application of Accrual Rules in the Case of Normal Retirement Age Based on Years of Service
- VI. Request for Comments
- VII. Effect on Other Documents
- Drafting Information
- Notice 2007-71
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