I 
113TH CONGRESS 
2D SESSION 
H. R. 5792 
To establish a special rule for determining normal retirement age for certain 
existing defined benefit plans. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 4, 2014 
Mr. KIND (for himself, Mr. NEAL, and Mr. GERLACH) introduced the fol-
lowing bill; which was referred to the Committee on Education and the 
Workforce, and in addition to the Committee on Ways and Means, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To establish a special rule for determining normal retirement 
age for certain existing defined benefit plans. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CLARIFICATION OF THE NORMAL RETIREMENT 
AGE. 
(a) AMENDMENTS TO ERISA.—Section 204 of the 
Employee Retirement Income Security Act of 1974 is 
amended by redesignating subsection (k) as subsection (l) 
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and by inserting after subsection (j) the following new sub-
section: 
‘‘(k) SPECIAL RULE
FOR DETERMINING NORMAL 
RETIREMENT AGE
FOR CERTAIN EXISTING DEFINED 
BENEFIT PLANS.— 
‘‘(1) IN
GENERAL.—For purposes of section 
3(24), an applicable plan shall not be treated as fail-
ing to meet any requirement of this title, or as fail-
ing to have a uniform normal retirement age for 
purposes of this title, solely because the plan has 
adopted the normal retirement age described in 
paragraph (2). 
‘‘(2) APPLICABLE PLAN.—For purposes of this 
subsection— 
‘‘(A) IN GENERAL.—The term ‘applicable 
plan’ means a defined benefit plan that, on or 
before the date of the introduction of this sub-
section, has adopted a normal retirement age 
which is the earlier of— 
‘‘(i) an age otherwise permitted under 
section 3(24), or 
‘‘(ii) the age at which a participant 
completes the number of years (not less 
than 30 years) of benefit accrual service 
specified by the plan. 
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A plan shall not fail to be treated as an applica-
ble plan solely because, as of such date, the 
normal retirement age described in the pre-
ceding sentence only applied to certain partici-
pants or to certain employers participating in 
the plan. 
‘‘(B) EXPANDED
APPLICATION.—Subject 
to subparagraph (C), if, after the date de-
scribed in subparagraph (A), an applicable plan 
expands the application of the normal retire-
ment age described in subparagraph (A) to ad-
ditional participants or participating employers, 
such plan shall be treated as an applicable plan 
also with respect to such participants or partici-
pating employers. 
‘‘(C) LIMITATION ON EXPANDED APPLICA-
TION.—A defined benefit plan shall be an appli-
cable plan only with respect to an individual 
who— 
‘‘(i) is a participant in the plan on or 
before January 1, 2017, or 
‘‘(ii) is an employee at any time on or 
before January 1, 2017 of any employer 
participating in the plan, and who becomes 
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a participant in such plan after such 
date.’’. 
(b) AMENDMENT TO 1986 CODE.—Section 411 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new subsection: 
‘‘(f) SPECIAL RULE FOR DETERMINING NORMAL RE-
TIREMENT AGE FOR CERTAIN EXISTING DEFINED BEN-
EFIT PLANS.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a)(8), an applicable plan shall not be treated as 
failing to meet any requirement of this subchapter, 
or as failing to have a uniform normal retirement 
age for purposes of this subchapter, solely because 
the plan has adopted the normal retirement age de-
scribed in paragraph (2). 
‘‘(2) APPLICABLE PLAN.—For purposes of this 
subsection— 
‘‘(A) IN GENERAL.—The term ‘applicable 
plan’ means a defined benefit plan that, on or 
before the date of the introduction of this sub-
section, has adopted a normal retirement age 
which is the earlier of— 
‘‘(i) an age otherwise permitted under 
subsection (a)(8), or 
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‘‘(ii) the age at which a participant 
completes the number of years (not less 
than 30 years) of benefit accrual service 
specified by the plan. 
A plan shall not fail to be treated as an applica-
ble plan solely because, as of such date, the 
normal retirement age described in the pre-
ceding sentence only applied to certain partici-
pants or to certain employers participating in 
the plan. 
‘‘(B) EXPANDED
APPLICATION.—Subject 
to subparagraph (C), if, after the date de-
scribed in subparagraph (A), an applicable plan 
expands the application of the normal retire-
ment age described in subparagraph (A) to ad-
ditional participants or participating employers, 
such plan shall be treated as an applicable plan 
also with respect to such participants or partici-
pating employers. 
‘‘(C) LIMITATION ON EXPANDED APPLICA-
TION.—A defined benefit plan shall be an appli-
cable plan only with respect to an individual 
who— 
‘‘(i) is a participant in the plan on or 
before January 1, 2017, or 
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