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Taxation

The IRS Proposes New and Simplified Rules for Required Minimum Distributions from IRAs and Qualified Pensions Plans

The objective of many participants of qualified pension plans and IRAs is to delay distributions as long as possible and, when required to take distributions, to withdraw the least amount over the longest period of time. On January 11, 2001, the IRS revised the 1987 proposed regulations under Code section 401(a)(9) governing minimum required distributions from qualified pension plans and IRAs. ...

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Point & Counterpoint: An Age-Old Question, Part One

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