### Question
How does the law define qualified distribution?


### Answer
Under *26 U.S.C. § 408A*, **qualified distribution** is defined as:

> any payment or distribution—


(i) made on or after the date on which the individual attains age 591/2,


(ii) made to a beneficiary (or to the estate of the individual) on or after the death of the individual,


(iii) attributable to the individual's being disabled (within the meaning of section 72(m)(7)), or


(iv) which is a qualified special purpose distribution

#### Citation:
  - *26 U.S.C. § 408A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

