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Chapter 11 - Retirement Plans, Pensions, & Annuities

Important Change

This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Required distributions. The IRS proposed new rules that simplify the calculation of required distributions. See the discussion on required distributions under Tax on Excess Accumulation in Publication 575, Pension and Annuity Income.

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