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E: Institutions are not eligible for rollover provisions. Section 1 Member information Enter the requested information Section 2 Certification Payments directly to you If you are having your entire distribution (lump sum payment) paid directly to you, the IRS withholding default is 20%. IMRF will deduct any withholding from the taxable portion of the payment and make the balance of the entire payment payable to you. If the benefit is being paid to an Estate or Trust, please do.

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