designated distribution
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 3405 — for purposes of this section
Except as provided in subparagraph (B), the term “designated distribution” means any distribution or payment from or under—
(i) an employer deferred compensation plan,
(ii) an individual retirement plan (as defined in section 7701(a)(37)), or
(iii) a commercial annuity.