### Question
How does Deferred Compensation, Etc. define earliest retirement age?


### Answer
Under *26 U.S.C. § 417*, **earliest retirement age** is defined as:

> the earliest date on which, under the plan, the participant could elect to receive retirement benefits

#### Citation:
  - *26 U.S.C. § 417*
  - 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**

