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Tax Implications of Lump-Sum Payouts from DB Plans
Milliman Retirement Town Hall Link to more items from this source
Feb. 25, 2014
"The economic impact of a lump-sum payout must be carefully evaluated by the recipient. It may not be as advantageous as it appears. Plan sponsors implementing this strategy may wish to consider the impacts of the ACA as they draft the communications to the prospective payees."

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