The Internal Revenue Service has issued details on the process for military reservists called to active duty to receive payments from individual retirement accounts, 401(k) plans and 403(b) tax-sheltered annuities, without penalities.

The Pension Protection Act of 2006 eliminated the 10-percent early-distribution tax that normally applies to most retirement distributions received before age 59½. The new law provides the relief to reservists called to active duty for at least 180 days or for an indefinite period.

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