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 early retirement  
 

A retirement plan provision which allows an employee to retire before the company's official retirement age. Generally, if an employee elects to exercise this option, he or she can expect to receive fewer benefits than if the employee had waited until the official retirement age. - In the case of Social Security, the practice of retiring before the official retirement age of 65. Individuals may choose to retire as early as age 62, but will get fewer benefits than if they were to retire at the official retirement age.

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Baden Business News is provided with the understanding that it does not provide an accounting, tax or legal service. Contact a qualified professional with any questions or concerns about the information presented in this newsletter to investigate how it may apply to your specific situation. Tax articles in this e-newsletter are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer.