excess distributions
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4980A — for purposes of this section
The term “excess distributions” means the aggregate amount of the retirement distributions with respect to any individual during any calendar year to the extent such amount exceeds the greater of—
(A) $150,000, or
(B) $112,500 (adjusted at the same time and in the same manner as under section 415(d))..1