RIA's complete analysis of the Worker, Retiree, and Employer Recovery Act of 2008

with code and ERISA sections as amended and committee reports

For the introductory paragraph to subpara. | (d)(3)(A), effective for distributions
after 12/31/2007, see below. j (A) In general. Notwithstanding section 408(d)(3),
in the case of any distribution to which this paragraph applies — I • Caution: The
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