The Internal Revenue Service will be giving public employers more time to comply with final regulations on the distributions public pension plans must make when employees reach the normal retirement age.

The IRS changed the rules governing how government plans set the normal retirement age in 2007. The new rules will require government plans to provide more documentation when the normal retirement age is under 62.

Originally, the rules were set to take effect Jan. 1, 2009.

In 2008, the IRS said the rules would apply to plan years beginning on or after Jan. 1, 2011.

Now, officials say, the rules will not apply until plan years beginning on or after Jan. 1, 2013.

A copy of IRS Notice 2009-86 is available here.