### Question
Can you define what minimum required distribution means?


### Answer
**Minimum required distribution** is defined as the following in *26 U.S.C. § 4974*:

> the minimum amount required to be distributed during a taxable year under section 401(a)(9), 403(b)(10), 408(a)(6), 408(b)(3), or 457(d)(2), as the case may be, as determined under regulations prescribed by the Secretary

#### Citation:
  - *26 U.S.C. § 4974*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

