### Question
How does NORMAL TAXES AND SURTAXES define qualified special purpose distribution?


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

> any distribution to which subparagraph (F) of section 72(t)(2) applies

#### 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**

