Defined Contribution Plan Retirement Age

Beginning January 1, 2026, relief associations with a defined contribution plan are allowed to provide retirement distributions as soon as practicable following a firefighter’s separation from service, instead of requiring the firefighter to be at least age 50. Relief associations with a defined contribution plan that would like to allow earlier distributions must amend their bylaws to reduce or remove the required minimum retirement age. Additionally, if a relief association intends to allow members who are currently deferred to receive their distributions prior to age 50, the bylaws must be amended to specifically apply to them, too.

The OSA’s sample Bylaw Guides can be used as a resource for defined contribution plans looking to amend their bylaws to provide benefits at an earlier retirement age. See Article VII of the defined contribution Bylaw Guides for sample language that reduces or eliminates the required minimum retirement age and for options about whether the changes apply to currently deferred members, or only to members who have not yet separated from service.

Relief association members electing to receive a retirement benefit prior to age 50 should consult with their tax or financial advisor about any tax penalties that may be incurred if the benefit is not directly rolled over.

Note that firefighters in defined benefit plans must still be at least age 50 to receive a retirement benefit distribution. If you're not sure which plan type you belong to, view more information on relief association plan types.

Last Updated May 2026