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A D.C. plan incorrectly allowed a participant to take a distribution when the participant was not eligible. The participant has repaid the distribution plus earnings as contemplated by APRSC.

The participant is now eligible for a distribution. Does he receive "investment in contract" for his repayment of the previously taxed distribution? If so, the participant now only wants to take a partial distribution-- so how would that "invesment in contract" be allocated between the partial distribution amount and the amount that would remain in the Plan?

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