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Fillable Administrative Release No

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ADMINISTRATIVE Administrative Release No. 41 I. Definitions. The following terms have the meanings indicated: A. "Designated Distributions" means the periodic or nonperiodic payments or distributions from or under an employer deferred compensation plan, an individual retirement plan, or a commercial annuity. See § 3405(e) of the Internal Revenue Code. B. "Eligible Rollover Distribution" means a Designated Distribution in which all or any portion of the balance of a plan is taken in one-lump sum and is not directly rolled over into another eligible retirement plan More


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