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11/3/2006: Defined Benefit Plans Must Make Required Payments (PDF) (The Prudential Insurance Company of America)
4 pages. Excerpt: All qualified plans must begin making payments, called Minimum Required Distributions (MRDs), by a participant's required beginning date (RBD). Most defined benefit plans begin making pension payments at a participant's RBD, rather than making just an MRD payment. However, MRD rules do apply and may be most notable when an employee earns additional benefits after reaching his RBD.
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