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Instead, pension distributions are taxable
under section 402; the IRS noted that Congress had neither enacted nor
intended any exception to section 402 to allow pension distributions to
be tax deferred under section 125. 402 (c) (9), if a distribution
attributable to an employee is paid to the employee's spouse after
the employee's death, Sec. -- With Audio and Video Recording, Editing and
Playback, the Gmini 402 Camcorder is the First Portable Media Player to
Let Consumers Create and Enjoy Any Content, Anytime, Anywhere
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