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Text of Final Regs on Explanation of Annuity Forms of Distribution from Retirement Plans
Internal Revenue Service [IRS] 
Mar. 24, 2006
Excerpt: This document contains final regulations under section 417(a)(3) of the Internal Revenue Code concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans.... [P]roposed regulations were published in the Federal Register on January 28, 2005...
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