### Question
How is the "normal retirement benefit" defined?


### Answer
The term **normal retirement benefit** is defined in *26 U.S.C. § 411* as follows -

> the greater of the early retirement benefit under the plan, or the benefit under the plan commencing at normal retirement age

#### 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**

