§401(a) Governmental Plan Distributions

Distributions from Legend §401(a) Governmental plan accounts are subject to a premature distribution penalty if taken before age 59½ unless the participant retires after attaining age 55 or more. Upon withdrawal, ordinary income taxes will apply. Distributions must begin no later than April 1 of the calendar year following the calendar year in which you attain age 70½ or you retire, whichever occurs later.

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