### Question
What is the definition of social security retirement age?


### Answer
The definition of **social security retirement age** is as follows in *26 U.S.C. § 415*:

> the age used as the retirement age under section 216(*l*) of the Social Security Act, except that such section shall be applied—


(A) without regard to the age increase factor, and


(B) as if the early retirement age under section 216(*l*)(2) of such Act were 62

#### Citation:
  - *26 U.S.C. § 415*
  - 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**

