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Report distributions from NQDC or part 457 plans to beneficiaries of deceased staff on Form 1099-MISC, not on Form W-2. Distributions to an employee or former worker from an NQDC plan or a nongovernmental part 457 plan. Do not show titles or tutorial levels, similar to “Dr.,” “RN,” or “Esq.,” at the beginning or end of the employee’s name. Generally, don’t enter “Jr.,” “Sr.,” or...
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