Audience - ADP
Early (premature) distribution, no known exception. This code generally occurs when the taxpayer is under the age of 59 ½. 2 Early distribution exception applies (under age 59 ½). 4 Death includes payments to beneficiary where tax gain occurs. 6 Section 1035 Exchange. 7 Normal distribution – occurs when taxpayer is over the age of 59 ½. 8 ................
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