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Requesting a Refund

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As indicated in the Special Tax Notice Regarding Rollover Options under TRS, the 10 percent early withdrawal penalty will not apply if you are under age 59½ at the time of the rollover to a Roth IRA. If you are not a U.S. citizen or a resident alien, TRS is required to withhold 30 percent for federal income tax unless

  Income, Notice, Withhold, To withhold

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