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IRS Updates Safe Harbor Methods for 'Substantially Equal Periodic Payment' Exception
Groom Law Group Link to more items from this source
[Guidance Overview]
Feb. 10, 2022

"[T]he primary impact of this relief will be in the IRA and 403(b) markets, although participants in qualified plans may be affected too. Plan sponsors and recordkeepers should implement these changes, choosing among the available compliance options -- and consider whether to affirmatively notify current account holders receiving payments before age 59½ of the opportunity to modify the distribution stream."

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