Last Update: 8/15/05 (Transmittal I-2-61)
When an individual's “retirement” is in dispute, state the specific issue. For example:
The specific issue to be determined is whether you are “retired” for the purpose of your application for Old Age Insurance Benefits. In making this determination, we will consider the services you perform in your business, the value of these services, and whether you are compensated for your services.