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Frequently Asked Questions About the New Required Minimum Distribution Rules
Internal Revenue Service [IRS] 
Aug. 1, 2001 "[Question:] Which model amendment should a qualified retirement plan adopt if it begins to make required minimum distributions for calendar year 2001 to some employees under the old 1987 regulations prior to the date on which the plan begins operating in accordance with the new 2001 regulations? [Answer:] The plan should adopt the model amendment provided in Announcement 2001-82." MORE >> |
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