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CRS Report: Lump-Sum Distributions and Retirement Income (PDF)
Congressional Research Service [CRS] Link to more items from this source
July 3, 2003
26 pages. "Lump-sum distributions can result in leakage of retirement assets if the recipient uses some of the distribution for current consumption rather than rolling over the full amount into another retirement plan. To discourage such leakage, Congress has amended the Internal Revenue Code to provide incentives for individuals to roll over these distributions into other retirement plans." [Report RL30496, updated Jun. 30, 2003]

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