Qualified Distribution. A qualified distribution is a distribution that is made after the expiration of a five-year period. Qualified distributions from your inherited Xxxx XXX are not included in your income.
Qualified Distribution. Distributions from a Xxxx Deferral Contribution Account shall not be subject to taxation if the distribution is a qualified distribution, as described in Code Section 402A(d)(2). Notwithstanding anything herein to the contrary, the taxation of any distribution from the Xxxx Deferral Contribution Account shall be consistent with the Treasury Regulations under Code Section 402A.
Qualified Distribution. The term “Qualified Distribution” means any Qualified Xxxxxxx Distribution, Qualified Xxxx Distribution, and Qualified Xxxxx Distribution. For purposes of this definition:
Qualified Distribution. A qualified distribution is a distribu- tion that is made after the expiration of a five-year period. Qualified distributions from your inherited Roth IRA are not included in your income.
Qualified Distribution. The term qualified distribution means a distribu- tion of money by an ETSC during the ETSC period to which, absent the ap- plication of section 1371(f) and this sec- tion, section 301 would apply. However, if paragraph (d)(2)(i) of this section ap- plies to the ETSC, then a qualified dis- tribution to a non-legacy shareholder is treated as a non-qualified distribu- tion.
Qualified Distribution. This Xxxx XXX distribution satisfies the 5-year holding period requirement: Yes The distribution is made under the following reason (check one):
Qualified Distribution. In connection with any such Qualified Public Offering or Qualified Distribution, the Members will be entitled to receive common stock of the Company in exchange for their Membership Interests in the same proportions as their respective Membership Interests immediately prior to such Qualified Public Offering or Qualified Distribution. The Members and the Company intend any conversion of the Company to a corporation under the Delaware Act to qualify as a reorganization under Section 368(a)(1)(F) of the Code. Neither the Company nor any Member shall take any position inconsistent with such characterization on any return or filing or otherwise with any taxing authority unless otherwise required by applicable law.
