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CPA Journal: Favorable Tax Treatment for Beneficiaries of IRAs
The tax law requires an IRA account holder to start taking minimum annual distributions no later than the April 1 following the year the individual attains age 70 wQ . It usually is beneficial for the account holder and family to take the distributions over as long a period as possible.
http://www.nysscpa.org/cpajournal/2000/0500/departments/d58600b.htm - profile

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