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  • 90-011.htm#en_us_publink1000230767Figuring the Beneficiary's Required Minimum Distribution(p36)How you figure the required minimum distribution depends on whether the beneficiary is an individual or some other entity, such as a trust or estate.taxmap/pubs/p590-011.htm#en_us_publink1000230768Beneficiary an individual.(p36)If the beneficiary is an individual, to figure the required minimum distribut
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