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I was under the impression that the Military Family Tax Relief Act (MFTRA 2003) was supposed to provide a suspension of the IRC §72(t) 10% early withdrawal penalties from qualified plans for soldiers on active service. However, when I read the act, that provision does not seem to be there. Either, it was discussed but dropped from the final bill as enacted or it was provided for in a different act. I can not find it. Anyone have any knowledge?

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