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12/13/2004: How the Final Minimum Distribution Regulations Help Governmental Plans (PDF) (Ice Miller via National Council on Teacher Retirement)
At pp. 3-7 of 69-page document. Excerpt: As you are aware, final regulations were issued June 14, 2004 regarding minimum distributions for defined benefit plans and annuity contracts ... These final regulations offer a great deal of relief to governmental plans as compared to prior proposed and temporary regulations.
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