TourAxiom/US Federal/Statutes/Title 26/§ 414/(p)/(4)/(B)/(ii)Official sourcecitethe later of—(I)#the date the participant attains age 50, or(II)#cite · 26 U.S.C. § 414(p)(4)(B)(ii)(II)the earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service.← 26 U.S.C. § 414(p)(4)(B)(i)
