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2024 SIPP: Changes to Lump Sum Variables

2024 SIPP: Changes to Lump Sum Variables

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2024 SIPP: Changes to Lump Sum Variables

July 24, 2025

Starting with 2024 SIPP, lump sum payments (such as severance pay, unused vacation or leave payouts, or buyouts) are recorded separately from retirement payouts and pension payments as ELMPNOW and ELMPAMT. Prior years collected lump sum payments together with retirement payouts and pension payments.

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