New IRA/Pension Distribution Rules More Generous To Taxpayers

by Richard T. DeCou, Esq. and Charles L. Winne, Esq. IRS, in proposed regulations issued January 15, 2001, has proposed new rules for distributions from IRAs and pension plans. In general, the proposed rules are much more generous to taxpayers than existing rules. The effective date is January 1, 2001.

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