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Plan sponsors can take two approaches to so-called bifurcated pension benefit distributions for plan years beginning Jan. 1, 2017. (AP Photo)

After a four-year rule-making process, the U.S. Department of Treasury and IRS have released final regulations intended to encourage participants in defined benefit pension plans to take part of their savings in an annuitized payment stream, as opposed to electing to take the entire benefit in a lump sum.

Nick Thornton


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