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MRDefenses
James Lange in Roth IRA Advisor 
May 9, 2001
Excerpt: Everything you always wanted to know about estate planning with the new minimum required distribution rules.... The recent changes in the minimum distribution rules are a blessing not only for IRA owners and retirement plan participants, but also for their beneficiaries, who will now be able to stretch their inheritances over the course of their own lifetimes.... for most cases they reduce the minimum required distribution (MRD) for the IRA owner or retirement plan participant ...
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