Here are two examples small business information letter

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Here are two examples of possible changes worthy of consideration. First, Congress should consider allowing employers to design their defined benefit plans to permit workers approaching retirement to receive "partial or phased retirement" distributions while they are still working for the employer. Also, these distributions should be exempt from the 10% early distribution tax. Phased retirement distribution options would letter recognize that more employees find it letter necessary to letter continue working (and saving) for longer than they had expected and thus would allow any partially retired workers to make up for the reductions in their current salaries or wages due to their partial or phased retirements (without moving to a different employer). Today, many employees are choosing to continue working, but often find that to do so they must move to a new employer.
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