| United States. Congress. Senate. Committee on Banking and Currency - 1949 - 576 pages
...or other benefits for service before that date. Retirement date.- — The normal retirement date is the first day of the month coinciding with or next following the sixty-fifth birthday. Retirement annuity payments commence on the normal retirement date and continue... | |
| United States. Tax Court - 1992 - 704 pages
...full benefits under the plan at the "normal retirement date". That date was defined in the plan as the first day of the month coinciding with, or next following, the participant's normal retirement age. Respondent's expert Rigel did not agree with the retirement age... | |
| United States. Congress. House. Committee on Ways and Means - 1973 - 588 pages
...security benefit. 2. Early retirement benefits: a) A participant is eligible for early retirement benefits on the first day of the month coinciding with or next following retirement, provided that he has attained age 55 and has completed at least ten years of service. b)... | |
| United States. Tax Court - 1992 - 704 pages
...full benefits under the plan at the "normal retirement date". That date was defined in the plan as the first day of the month coinciding with, or next following, the participant's normal retirement age. Respondent's expert Rigel did not agree with the retirement age... | |
| 2003 - 764 pages
...retirement date are entitled to receive a benefit that is the actuarial equivalent of a pension beginning on the first day of the month coinciding with or next following the date of their retirement, each monthly payment is equal to: (1) 1.45 percent of participant's final... | |
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