What is an exception to the tax penalty for the modification of a series of substantially and

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What is an exception to the tax penalty for the modification of a series of substantially and equal periodic payments within 5 years of the date of the first payment or, if later, age 59½?

A. Disability.

B. Illness.

C. Relocation.

D.Unemployment.

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Essentials Of Personal Financial Planning

ISBN: 9781945498237

1st Edition

Authors: Susan M. Tillery, Thomas N. Tillery

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