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I HAVE AN S CORP WHOSE 100% SHAREHOLDER DIED

IN 1998. PRIOR TO DEATH THE OWNER WAS RECEIVING MINIMUM DISTRIBUTIONS UNDER THE STRAIGHT LINE METHOD AND THE BENEFICIARY OF THE DECEASED IS A NON SPOUSE. HOW SHOULD DISTRIBUTION TO THE BENEFICIARY BE MADE FOR 1999? ALSO, WHAT IS THE STATUS OF THE PLAN

SINCE THE 100% SHAREHOLDER IS DECEASED?

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