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Excerpt: '[Questions on Section 828] Does the amendment apply to employees who separated from service after age 50 but before August 17, 2006, date of enactment? Will a plan need to file two 2006 Forms1099R with respect to a public safety employee who received one or more 2006 distributions before enactment and one or more distributions in 2006 after enactment that would have been subject to the tax in the absence of enactment?

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