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Text of Final Regulations on Elimination of Optional Forms of Distribution in DC Plans (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Jan. 24, 2005
10 pages. Excerpt: This document contains final regulations that would modify the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans.... These regulations are effective January 25, 2005.

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