IRS & US Treasury wants to make 50 years of age the minimum age that law enforcement officers can retire, regardless of years of service. Many thousands of officers are eligible to retire at age 40 because they started at age 20 and will complete their 20 years of service a little bit after 2011. Most of the cops come in their 20's and most of them leave in their 40's. The IRS & US Treasury are saying no more. Their proposal is that the earliest that they can retire is at age 50, so if someone is right about to complete his 20 years a bit after they implement their decision, he is screwed, even though he was hired under a 20 year retirement system. They will not recognize years of service anymore. Age will be the bar for retirement. IRS's ruling will effect every local/state law enforcement officer, fire fighter and teacher. Well, the IRS wants to implement their ruling on January 1, 2011. They originally wanted to implement the ruling on January 1, 2009 but gave pension systems around the country an extension to prepare for the change. So here's where it gets interesting. There is a significant amount of officers (at least 10,000 in NYC) that will be very close to retiring (over 15 years of service) right after that Jan 1, 2011 deadline. Once the deadline passes, they cannot retire until they are age 50 IF THEY WANT THEIR PENSION. Page Title : NAPO : National Association of Police Organizations Proposed IRS Retirement Rule Change Deferred This is not good, many (thousands) will quit overnight.