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IRS Corrects Model Amendment on Required Minimum Distributions from Qualified Plans
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 1, 2001
Excerpt: The first sentence of the model amendment, as published in the Federal Register on January 17, 2001, referred to distributions made in calendar years beginning on or after January 1, 2000, but was intended to refer instead to distributions made for calendar years beginning on or after January 1, 2001.
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