In our “Quick Update” for May/Mid-June, we alerted you to new regulations clarifying how low a plan’s normal retirement age may be set and specifying a “safe harbor age” of 62. Those regulations were immediately effective on May 22, 2007. (See Treas. Reg. Section 1.401(a)-1). The IRS just issued temporary relief for plans with a normal retirement age earlier than age 62 so long as certain requirements are met. For example, if your plan’s normal retirement age is less than 55, you may need to request a letter ruling from the IRS by June 30, 2008 in order to qualify for the relief. The relief is generally available until the first plan year after June 30, 3008. See IRS Notice 2007-69.