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House Approves Tax Relief for Reservist and Guard Member Distributions (PDF)
National Council on Teacher Retirement 
Apr. 30, 2004
Excerpt: H.R. 1779 would allow members of the reserves and National Guard who are called to active duty to make penalty-free withdrawals from certain types of retirement accounts without being subject to the 10 percent additional tax on early distributions (Code sec. 72(t).
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