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contracts, accounts, and annuities. DEPARTMENT OF THE ...

1 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 54 [REG-105954-20] RIN 1545-BP82 Required Minimum Distributions AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed regulations relating to required minimum …

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