‘‘(C) 
EXPANDED
APPLICATION
PER-
MITTED.—If, after such date, the plan of which 
an applicable trust is a part expands the appli-
cation of a normal retirement age described in 
subparagraph (A) to additional participants or 
employers, such trust shall be treated as an ap-
plicable trust with respect to any such partici-
pants and employers.’’. 
(2) SERVICE-BASED RETIREMENTS IN GOVERN-
MENTAL PLANS.— 
(A) IN GENERAL.—Subsection (e) of sec-
tion 411 of such Code is amended by adding at 
the end the following new paragraph: 
‘‘(3) A plan described in paragraph (1)(A) shall 
not be treated as failing to meet any requirement of 
this subchapter or any regulation issued under this 
subchapter, or as failing to have a permissible nor-
mal retirement age for the purposes of this sub-
chapter or any regulation issued under this sub-
chapter, solely because— 
‘‘(A) the plan expresses its normal retire-
ment age (whether stated in, or implied 
through, the terms of the plan) based on years 
of service or a combination of years of service 
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and the chronological age of the plan partici-
pant, or 
‘‘(B) the plan expresses a normal retire-
ment benefit as a benefit payable without actu-
arial reduction for age upon attainment of an 
age, years of service, or a combination of age 
and years of service.’’. 
(B) RULES.—Not later than 180 after the 
date of the enactment of this Act, the Secretary 
of the Treasury shall modify the rules for deter-
mining normal retirement age under sections 
401(a) and 411 of the Internal Revenue Code 
of 
1986, 
including 
Treasury 
Regulation 
§ 1.401(a)–1, to be consistent with the amend-
ment made by this paragraph. 
(b) AMENDMENTS OF ERISA.—Section 204 of the 
Employee Retirement Income Security Act of 1974 (29 
U.S.C. 1054) is amended by redesignating subsection (k) 
as subsection (l) and by inserting after subsection (j) the 
following new subsection: 
‘‘(k) SPECIAL RULE
FOR DETERMINING NORMAL 
RETIREMENT AGE
FOR CERTAIN EXISTING DEFINED 
BENEFIT PLANS.— 
‘‘(1) IN GENERAL.—An applicable trust shall 
not fail to meet any of the requirements of this title, 
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and shall not be treated as failing to have a uniform 
normal retirement age for purposes of this title, sole-
ly because the plan of which it is a part has a nor-
mal retirement age described in paragraph (2)(A). 
‘‘(2) APPLICABLE TRUST.—For purposes of this 
subsection— 
‘‘(A) IN GENERAL.—The term ‘applicable 
trust’ means a trust forming a part of a plan 
that on December 5, 2011, has a normal retire-
ment age which is the earlier of— 
‘‘(i) the attainment of an age which is 
not earlier than age 60 but not later than 
65, or 
‘‘(ii) the completion of 30 or more 
years of benefit accrual service. 
‘‘(B) LIMITED APPLICATION OF SPECIFIED 
NORMAL
RETIREMENT
AGE
PERMITTED.—A 
trust shall not fail to be treated as an applica-
ble trust solely because, as of such date, the 
normal retirement age described in subpara-
graph (A) only applies to certain participants or 
certain employers participating in the plan of 
which such trust is a part. 
‘‘(C) 
EXPANDED
APPLICATION
PER-
MITTED.—If, after such date, the plan of which 
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