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Retired participants in employer-sponsored qualified retirement plans must begin receiving distributions no later than April 1 st of the year following the year in which

Retired participants in employer-sponsored qualified retirement plans must begin receiving distributions no later than April 1^st of the year following the year in which they reach age 72.

	True
	False

Profit-sharing plans and employee stock ownership plans are examples of defined-benefit plans.

	True
	False

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