IRISH79
Jan 16 2007, 03:15 PM
Is a DB plan sponsored a governmental employer required to provide for actuarial increase in case where participant continued to work past Normal Retirement Age?
pax
Jan 16 2007, 05:30 PM
If you are referring to an actuarial increase triggered by Internal Revenue Code section 411, note section 411(e), which exempts governmental plans from all of 411.
However, there may be plan provisions, or state/local statute, that require such treatment.