### Question
What is the definition of lump sum distribution?


### Answer
The definition of **lump sum distribution** is as follows in *26 U.S.C. § 402*:

> given such term by subsection (d)(4)(A) (without regard to subsection (d)(4)(F)).

#### Citation:
  - *26 U.S.C. § 402*
  - 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**

