19 Del. Admin. Code § 2006-14.0 - Normal Retirement Age

14.1 Normal Retirement Age for State Employees Pension Plan. Normal Retirement Age, for the purposes of the Plan will be the date the employee becomes eligible for a service pension not reduced because of the employee's age, pursuant to 11 Del.C. Ch. 88.

14.2 Normal Retirement Age of 457(b) Plan. The Normal Retirement Age for purposes of §457(b) of the Internal Revenue Code of 1986 will be the earliest date when the employee has satisfied the requirements of 11 Del.C. § 8813(a).

14.3 For purposes of §402(l) of the Internal Revenue Code of 1986, the Normal Retirement Age will be the earliest date when the employee has satisfied the requirements of 11 Del.C. § 8813 (a).

Notes

19 Del. Admin. Code § 2006-14.0

25 DE Reg. 272 (9/1/2021) (final)