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Bulletin No. 2000–32 August 7, 2000

Internal Revenue Bulletin 2000-32 · 2026-10-03 edition · updated 2026-10-04 · United States

distributions from qualified retirement plans that can be made without participant or spousal consent. These regulations also eliminate the “lookback rule” pursuant to which certain qualified plan benefits are deemed to exceed this limit on involuntary distributions.

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▸Contents — Internal Revenue Bulletin 2000-32
Internal Revenue Bulletin 2000-32

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