Publication 560 |
2001 Tax Year |
Distributions (Withdrawals)
As an employer, you cannot prohibit distributions from a SEP-IRA. Also, you cannot make your contributions on the condition that any part of them
must be kept in the account.
Distributions are subject to IRA rules. For information about IRA rules, including the tax treatment of distributions, rollovers, required
distributions, and income tax withholding, see Publication 590.
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