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Guidance Provided in September on Waivers of 2009 Required Minimum Distributions (PDF)
Prudential Pension Analyst 
[Guidance Overview] Nov. 3, 2009
Excerpt: On September 24, 2009, the IRS released Notice 2009-82, which provides relief for individuals who have already received 2009 RMDs, as well as sponsors of plans that may or may not have paid 2009 RMDs.
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