Change the half-year age conventions for retirement plan distributions to full-years. The Code provides that retirement plan benefits must commence, with respect to certain employees, by April 1 of the calendar year following that in which the employee attains age 70½. It also provides that plan benefits may not be distributed before certain stated events occur, including attainment of age 59½. Further, premature distributions from a qualified retirement plan, including most in-service distributions occurring before an employee's reaching age 59½, are subject to an additional 10-percent tax. The half-year age conventions complicate retirement plan operation because they require employers to track dates other than birth dates. Changing the age requirements to 70 from 70½ and to 59 from 59½ would have a significant simplifying effect.