### Question
What is the definition of normal retirement age?


### Answer
The definition of **normal retirement age** is as follows in *26 U.S.C. § 411*:

> the earlier of—


(A) the time a plan participant attains normal retirement age under the plan, or


(B) the later of—


(i) the time a plan participant attains age 65, or


(ii) the 5th anniversary of the time a plan participant commenced participation in the plan

#### Citation:
  - *26 U.S.C. § 411*
  - 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**

