### Question
How does QUALIFIED PENSION, ETC., PLANS define excess distributions?


### Answer
Under *26 U.S.C. § 4980A*, **excess distributions** is defined as:

> the aggregate amount of the retirement distributions with respect to any individual during any calendar year to the extent such amount exceeds the greater of—


(A) $150,000, or


(B) $112,500 (adjusted at the same time and in the same manner as under section 415(d))..[1](#4980A_1_target)


#### (2) Exclusion of certain distributions


The following distributions shall not be taken into account under paragraph (1):


(A) Any retirement distribution with respect to an individual made after the death of such individual

#### Citation:
  - *26 U.S.C. § 4980A*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

