### Question
How does NORMAL TAXES AND SURTAXES define earliest retirement age?


### Answer
Under *26 U.S.C. § 414*, **earliest retirement age** is defined as:

> the earlier of—


(i) the date on which the participant is entitled to a distribution under the plan, or


(ii) the later of—


(I) the date the participant attains age 50, or


(II) the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

