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| Rev. Proc. 2002-29 Provides Model Amendments for Final Minimum Distribution Regulations (PDF) Internal Revenue Service [IRS]  [Official Guidance] May 29, 2002 18 pages. Excerpt: This revenue procedure provides that qualified retirement plans generally must be amended by the end of the first plan year beginning on or after January 1, 2003 to the extent necessary to comply with final and temporary regulations under § 401(a)(9) of the Internal Revenue Code, relating to required minimum distributions. |
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