| http://www.w3.org/ns/prov#value | - TION RULES- Section 72 shall be applied separately with respect to distributions and payments from a designated plus account and other distributions and payments from the plan.???(e) OTHER DEFINITIONS- For purposes of this section--???(1) APPLICABLE RETIREMENT PLAN- The term ???applicable retirement plan??? means--???(A) an employees??? trust described in section 401(a) which is exempt from tax un
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