Revenue Bulletin 1988-52
Definition of "Revenue bulletin 1988-52"
Ruling issued in 1988 by the Internal Revenue Service that stipulates that, when computing the pension benefits of an employee still working after 1987, the years of service on the job after the employee reaches age 65 cannot be disregarded. The issuance of this revenue bulletin makes it mandatory that pension benefits reflect all years on the job, to include those years after age 65.
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