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Generally, distributions from a retirement plan are subject to ordinary income tax rates. Which of the following tax treatments is not an exception to ordinary

Generally, distributions from a retirement plan are subject to ordinary income tax rates. Which of the following tax treatments is not an exception to ordinary income on a distribution from a qualified plan?

a. Pre-74 capital gain treatment b. Non-recognition of gain treatment

c. 10-year forward averaging d. Net unrealized appreciation

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