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| Required Minimum Distribution -- Distribution Period Following Death of the Participant FIS Relius  Jan. 27, 2005 Excerpt: The determination of the required minimum distribution (RMD) following the death of the participant is dependent on three factors: whether the participant dies before or after the required beginning date (RBD), the participant's designated beneficiary (or, if there is a designated beneficiary), and the plan (or IRA) terms. |
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