Part I SECTION 1. PURPOSE AND BACKGROUND retirement …
Apr 17, 2002 · exempt from tax under § 501(a)), (2) an annuity plan described in § 403(a), (3) a tax-sheltered annuity arrangement described in § 403(b), (4) an individual retirement account described in § 408(a), or (5) an individual retirement annuity described in § 408(b). .02 (a) Section 72(t)(1) provides that if an employee or IRA owner receives any
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