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Are there new rules for calculating required minimum distribution form qualified retirement plans and individual retirement arrangements (IRAs)?

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Are there new rules for calculating required minimum distribution form qualified retirement plans and individual retirement arrangements (IRAs)?

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Yes. New 2002 final and temporary regulations (2002 final regulations) were published in the Federal Register on April 17, 2002. They incorporate, with several modifications, the proposed regulations that were published in the Federal Register on January 19, 2001, and in the Internal Revenue Bulletin(2001-11, page 865) on March 12, 2001.

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