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788 (1997) (TRA '97). The textual content of your short-term rules served like a part of the textual content of your proposed polices. Hardly any responses had been submitted about the proposed restrictions; no Listening to was requested or held. After thought in the comments, these last restrictions undertake the provisions with the proposed polices. Rationalization of Provisions
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A different commentator objected to the entire elimination in the lookback rule beneath the proposed polices. The commentator cited three causes for its opposition: first, that an volume distributed in a hardship or other form of distribution continues to be Section of a participant's benefit; 2nd, that a participant could manipulate a distribution in order to evade the spousal-consent demands; and, third, that allowing cash-outs after a hardship or other distribution is contrary to the plan of discouraging non-retirement distributions.
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The provision inside the more info proposed polices prohibits a cashout once the annuity beginning date of a advantage “staying dispersed in any kind.” The rule does not apply to any benefit that is not however “currently being distributed”—which is, to any reward with respect to which no payment is created.
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