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  • In PA, if the owner of the 401(k) has the right to close down the account it will also be subject to a tax, this is generally age 62 or 65.Retirement plans, annuities and other benefits payable by the federal government to a beneficiary are not subject to an inheritance tax in NJ or PA.In Pennsylvania, transfers made within one year of death are taxable, but each such transfer is subject to a cred
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