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[Guidance Overview]

10/4/2012: IRS Issues PLRs Permitting Retirees in Pay Status to Change Election to Lump Sum (Haynes and Boone, LLP)
"In [two] cases, the IRS determined that although the window period would result in a modification to the payment period and an increase in the payment amount, the window period was permissible under the minimum distribution rules because the modification and increase would result from a plan amendment, as permitted under the regulations."
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