Thank you for taking the time to replySome time soon, I will have to take possession of a hundred thousand or so in deferred retirement. My state has notified me that when I withdraw the funds they may be "turned over" into an account governed by the above rules rather then taking cash. I'm guessing it is similar to a 401(k) (or a 403(b) which I also have). So, what I really want to know: what are the rules that govern a 402(c).Jack
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