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Lump-Sum Distributions - A complete distribution of a participants account balance within one taxable year on account of death, disability, attainment of age 5912, or

Lump-Sum Distributions - A complete distribution of a participants account balance within one taxable year on account of death, disability, attainment of age 5912, or separation from service. Some lump-sum distributions from qualified plans are eligible for special taxation options.

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