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CRS Report: Early Withdrawals and Required Distributions from IRAs and 401(k) Plans (PDF)
Congressional Research Service [CRS] 
Oct. 29, 2008
19 pages. "This CRS Report summarizes the provisions of law that govern the taxes applicable to pre-retirement distributions from retirement accounts, and the situations in which distributions must be taken from a plan in order to avoid a tax penalty." [Report RL31770, updated Oct. 27, 2008]
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