UNIFORM RETIREMENT AGE.

SEC. 1445. UNIFORM RETIREMENT AGE. (a) Discrimination Testing.— Paragraph (5) of section 401(a) (relating to special rules relating to nondiscrimination requirements) is amended by adding at the end the following new subparagraph: “(F) Social security retirement age.— For purposes of testing for discriminationunder paragraph (4)— “(i) the social security retirement age (as defined in section 415(b)(8)) shall be treated as a uniform retirement age, and “(ii) subsidized early retirement benefits and joint and survivor annuities shall not be treated as being unavailable to employees on the same terms merely because such benefits or annuities are based in whole or in part on an employee’s social security retirement age (as so defined).”. (b) Effective Date.— The amendment made by this section shall apply to years beginning after December 31, 1996.