19 Del. Admin. Code § 2005-14.0
Current through Register Vol. 28, No. 7, January 1, 2025
Section 2005-14.0 - Normal Retirement Age14.1Normal Retirement Age for County andMunicipal Employees' Pension Plan. Normal Retirement Age, for the purposes of the County and Municipal Employees' Pension Plan, will be the date the employee becomes eligible for a service pension not reduced because of the employee's age, pursuant to 29 Del.C. § 5572 (a) or (b).14.2 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 29 Del.C. § 5572 (a)(1), (a)(2), or (a)(3).19 Del. Admin. Code § 2005-14.0
25 DE Reg. 272 (9/1/2021) (final)