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Final EPCU Report: Form 1099R-72(t) Project
Internal Revenue Service [IRS] Link to more items from this source
Feb. 20, 2015
"The majority of cases presented a valid exception to the 10% additional tax on early distributions or had timely rolled over the distribution. However, a substantial number of cases improperly noted an 'Other' exception to the 10% additional tax based on financial hardship alone resulting in amended return filings or referrals for additional review."

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