designated distribution
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 3405Internal Revenue Code · Special rules for pensions, annuities, and certain other deferred income · for purposes of this section