In his article on this site about lump sum withdrawals of retirement funds, Roy Lewis included this text:"The 5-year forward-averaging rules were repealed by the Small Business Job Protection Act,effective for tax year 2000 (that is…1999 was potentially your last bite at the apple).However, all isn't lost yet... there are certain transitional rules that may still help you save some tax dollars."I am looking to find more information about the "transitional rules" and the IRS publications aren't very helpful. Any suggestions would be very welcome.Many thanks.
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