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Elimination of Forms of Distribution in Defined Contribution Plans

Federal Register, January 25, 2005, Page 3475-3477

Agency

Internal Revenue Service (IRS), Treasury

Action

Final Regulations

Summary

This document contains final regulations that would modify the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans. These final regulations affect qualified retirement plan sponsors, administrators, and participants.

Dates

These regulations are effective January 25, 2005.

Further Information

Vernon S. Carter, 202-622-6060 (not a toll free number).

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