### Question
What does qualified distribution mean?


### Answer
**Qualified distribution** has the following meaning in *26 U.S.C. § 408A*:

> any payment or distribution—


(i) made on or after the date on which the individual attains age 59½,


(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**

