Colorado § 31-31.5-408 Late retirement

Colorado Statutes

§ 31-31.5-408 — Late retirement

Colorado § 31-31.5-408

Title 31Government

Art.Fire and Police Pension Association of Colorado Statewide Retirement Plan

This text of Colorado § 31-31.5-408 (Late retirement) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 31-31.5-408 (2026).

Text

(1)Any member retiring and eligible for a normal or vested retirement benefit may elect to defer receipt of the pension until attaining age sixty-five years, but no later. In the case of such an election, the late retirement pension is the actuarial equivalent of the normal retirement pension as determined by the board.

(2)The board may promulgate rules to allow members who are eligible to receive any type of retirement benefits to defer receipt of the benefits to the extent permitted under the federal Internal Revenue Code of 1986 as amended, and the regulations promulgated pursuant to section 401 (a)(9) of said code.

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(1) Any member retiring and eligible for a
normal or vested retirement benefit may elect to defer receipt of the pension until
attaining age sixty-five years, but no later. In the case of such an election, the late
retirement pension is the actuarial equivalent of the normal retirement pension as
determined by the board.

(2) The board may promulgate rules to allow members who are eligible to
receive any type of retirement benefits to defer receipt of the benefits to the extent
permitted under the federal Internal Revenue Code of 1986 as amended, and the
regulations promulgated pursuant to section 401 (a)(9) of said code.