Bagsofit asks:<< Does that mean if one has a retirement plan from a previous partnership one must take distribution from that and must it be taken in any particular way?>>Yes, it means you must begin to take minimum required distributions from that plan. Details are contained in IRS Publication 575 (Pension and Annuity Income) which you may obtain at http://www.irs.ustreas.gov/prod/forms_pubs/index.html. The plan administrator should be able to tell you what methods (single or joint life expectancy) are permitted by that plan.Regards..Pixy **************
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