IRS, Treasury to delay implementation of Normal Retirement Age
October 10, 2008

The IRS and Treasury today released Notice 2008-98 prior to its scheduled publication on Monday, November 3, 2008 in issue 2008-44 of the Internal Revenue Bulletin. The notice provides that the IRS and Treasury intend to amend the normal retirement age regulations to change the effective date for governmental plans to plan years beginning on or after January 1, 2011.

To view the notice, please click here.