| http://www.w3.org/ns/prov#value | - UTIONS. -- 72(p)(1)(A) LOANS. --If during any taxable year a participant or beneficiary receives (directly or indirectly) any amount as a loan from a qualified employer plan, such amount shall be treated as having been received by such individual as a distribution under such plan. 72(p)(1)(B) ASSIGNMENTS OR PLEDGES. --If during any taxable year a participant or beneficiary assigns (or agrees to as
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