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ERIC Comments on Distributions from a Pension Plan under a Phased Retirement Program (PDF)
The ERISA Industry Committee [ERIC] Link to more items from this source
[Opinion]
Feb. 15, 2005
16 pages. Excerpt: We expect the retroactive annuity starting date regulation to be interpreted to conform to the phased retirement regulations so that a retroactive annuity starting date could be elected with respect to a phased retirement benefit. We cannot think of any reason for forbidding a participant in a phased retirement program from electing a retroactive annuity starting date with respect to a phased retirement benefit.

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