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Of 1992 requires that the New York City Police Pension Fund (PPF) withhold 20% of the taxable portion of any distribution that is eligible to be rolled over, unless the member/payee request the PPF to rollover the distribution directly to an Individual Retirement Account/Annuity (IRA) or to another 401K Plan (if it s a Qualified Pension Plan payment). This does not apply to monies transferred to another New York City or State retirement system. See the reverse side of this page for more detail.

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