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Final Required Minimum Distribution Regulations (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 17, 2002
42 pages. Excerpt: This document contains final and temporary regulations relating to required minimum distributions from qualified plans, individual retirement plans, deferred compensation plans under section 457, and section 403(b) annuity contracts, custodial accounts, and retirement income accounts.... These regulations are effective January 1, 2003.
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