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Department of Employee Trust Funds
Updated February 2, 2016

IRS Rule on Normal Retirement Age For Government Plans

The IRS recently issued proposed regulations, available here, on whether the determination of normal retirement age (NRA) under a governmental plan satisfies the requirements of IRC s. 401(a) by amending the 2007 NRA regulations to provide additional rules for governmental plans. The original proposed rule was issued in 2007 and raised some questions and concern, especially for those in the protective employment category, who feared that this rule would raise the normal retirement age for police officers, firefighters, and other protective-class employees in the WRS.

ETF took the position in 2012 that this rule would not affect normal retirement age levels for members, because the rule applies only to plans that provide for in-service distributions. The WRS does not allow in-service distributions.

This latest proposed rule is in agreement with that position and makes clear that our NRAs for protectives would not be affected.


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