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2014 IRS Form 1098-Q (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 14, 2015
"The information on this Form 1098-Q is submitted to the IRS by the issuer of your qualifying longevity annuity contract (QLAC) to report the status of the contract. The value of any QLAC purchased after July 1, 2014, held by your plan or IRA (section 401(a), 403(a), 403(b), 408 (other than a Roth IRA) or eligible governmental plan under section 457(b)), is not included when calculating the required minimum distribution (RMD) from your plan or IRA."

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