lump-sum distribution

(ii)For purposes of this subparagraph, the term “lump-sum distribution” has the meaning given such term by(without regard to subclauses (I), (II), (III), and (IV) of clause (i) thereof). Such term includes a distribution of an annuity contract from— (I)a trust which forms a part of a plan described in section 401(a) and which is exempt from tax under section 501(a), or (II)an annuity plan described in section 403(a).


26 USC § 401(k)(10)(B)(ii)

Scoping language

For purposes of this subparagraph
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