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I once had an employee inquire about taking her pension but working part time for the company. After 4 months and several phone calls she gave up and retired completely. (I would like to have had her work 15-20 hours a week.)

A friend retired last week and was solicited by her former boss to do some parttime work. HR told her that she could not receive a W2 and a 1090 from the same company in the same year. She has to wait until 2009. Of course, she actually retired (took the buyout offer), so maybe there's a difference.
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