Individuals who are age 62 or older and still working are eligible to receive pension benefits from current or former employers.
The Pension Protection Act of 2006 allows, but does not require, companies to pay pension benefits to such employees.
Individuals should check with their human resources department to see what their plan allows. Most employers probably won't allow it until the IRS issues final regs, which could take months or years. Some employers might never allow it.