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QDROs and Min Distribs

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A QDRO is executed in 2006 saying AP get 50% as of 8/12/05.

In determining the 12/31/05 balance for the calc of the participant's 2006 MRD can I recognize the QDRO interest?

(So early in the year I gave him a number but now I can change it?)

My thought was the regs are set up so that you can determine the minimum on the first day of the year and that's it.



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