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CRS Report: Early Withdrawals and Required Distributions from IRAs and Retirement Plans (PDF)
Congressional Research Service [CRS] 
Mar. 7, 2003
22 pages; Mar. 7, 2003. "This CRS Report summarizes the provisions of law that govern the taxes applicable to pre-retirement distributions from retirement accounts, and the situations in which distributions must be taken from a plan in order to avoid a tax penalty. It also briefly describes changes to these laws proposed in the Administration's FY2004 budget." [Report RL31770, Mar. 7, 2003]
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