Internal Revenue Bulletin:  2012-18 

April 30, 2012 

EMPLOYEE PLANS


Table of Contents

Notice 2012-29 Notice 2012-29

This notice announces that the IRS and the Treasury Department anticipate issuing guidance relating to the applicability of the normal retirement age rules to governmental plans. The notice describes the guidance under consideration, which -- (a) would clarify that governmental plans that do not provide for in-service distributions before age 62 do not need to have a definition of normal retirement age and (b) would modify the age-50 safe harbor rule for qualified public safety employees. The notice also announces that the IRS and Treasury Department intend to extend the effective date of the regulations relating to distributions from a pension plan upon attainment of normal retirement age for governmental plans. The notice includes a request for public comments. Notices 2008-98 and 2009-86 modified.


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