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The written instrument for an IRA plan must include which of the following provisions? A. The trustee can't be a bank unless it is approved

The written instrument for an IRA plan must include which of the following provisions? A. The trustee can't be a bank unless it is approved by the IRS. B. An individual's account is non-forfeitable. C. No part of the trust fund will be invested in annuities.

D. The individual's account is not subject to the minimum distribution requirement.

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