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Non-5% owner participant was hired at age 73 in 1996. Entered Plan in 1997. No MRD required for 1996 or 1997 since no account balance at 12/95 or 12/96. No MRD's have been made to date. Was he required to sign an election form to opt out of the 1998 MRD or does he automatically qualify for the post-SBJPA rules?

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