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Guidance on New Minimum Distribution Requirements ( August 1997 )
As you may be aware, the Small Business Job Protection Act ("SBJPA") amended Code Section 401(a)(9). Pre. -
Tax Reporting of Plan Loan Defaults ( December 1996 )
The IRS Form 1099-R for 1997 includes a new distribution code for reporting certain taxable amounts relating to . -
Chapter 12 and Family Farm Bankruptcies ( October 1995 )
The creation of Chapter 12—Adjustment of Debts of a Family Farmer with a Regular Annual Income .
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