qualified birth or adoption distribution
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 72 — under this chapter
The term "qualified birth or adoption distribution" means any distribution from an applicable eligible retirement plan to an individual if made during the 1-year period beginning on the date on which a child of the individual is born or on which the legal adoption by the individual of an eligible adoptee is finalized.