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CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS- …

CHAPTER 6--REQUIRED MINIMUM DISTRIBUTIONS- …

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Joe has a required distribution for calendar year 2001of $10,000 calculated under the 1987 regulations. Joe elects a single sum distribution of $100,000 on May 31, 2001 and elects a direct rollover of $90,000 to his IRA. The plan sponsor adopts the model amendment in Announcement 2001-82 within its GUST remedial amendment period.

  Distribution, Rollovers

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