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Natalie Choate: The SECURE Act - leimbergservices.com
leimbergservices.comENHANCEMENT”) of the “Further Consolidated Appropriations Act, 2020.” § 401(a) of this TITLE V [confusingly numbered, since the existing minimum distribution rules are in § 401(a) of the Tax Code] adds new subparagraph (H) to § 401(a)(9) of the Code and adds new definitions in