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[Official Guidance]

12/28/2004: Text of Corrections to Proposed Regulations on Phased Retirement (In-Service) Distributions (Internal Revenue Service [IRS])
Excerpt: This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on November 10, 2004 (69 FR 65108), providing rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program.
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