### Question
What does normal retirement benefit mean?


### Answer
**Normal retirement benefit** has the following meaning in *26 U.S.C. § 411*:

> 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**

