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Distributions After Death- 401(a)(9)


Guest MJO

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In regard to a qualified plan, is the life expectancy of a participant who dies after reaching age 70 1/2 used to determine the distribution paid in the year of death or is it the life expectancy of the beneficiary? I was not sure in regard to the minimum distribution requirements whether a distribution could even be taken before the year after the year of death of the participant. Thank you!

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