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A participant elects a lump sum distribution of his full account balance of $200,000 in 2019, which is eligible for rollover treatment. What amount will

  A participant elects a lump sum distribution of his full account balance of $200,000 in 2019, which is eligible for rollover treatment. What amount will the participant receive from the plan if he elects a lump sum payment and what tax form will be issued to him? What if he instead directs the plan trustee to do a direct rollover to a newly created IRA in his name?

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