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Posted

Does anyone have an idea why Notice 2009-9 states that "most participants and beneficiaries...are not required to withdraw any amount in 2009"? Are some participants excepted from the waiver? I have heard some people saying that they think 5% owners can't take advantage of the waiver(?).

Posted

I believe that "Most" refers to the fact that the waiver does NOT apply to DB plan participants.

JEVD

Making the complex understandable.

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