Exactly when is 70 1/2 reached?

The reason that I said ‘6 months’ rather than ‘183 days’ is that Jul 1 to Dec 31 is 184 days, while Jan 1 to Jun 30 is 181 or 182 days, depending on the year. So it appears to me from their example that the IRS uses ‘6 months’ rather than ‘183 days’.

AJ

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