minimum required distribution
Defined in 1 place of the United States Code.
For purposes of this section, the term “minimum required distribution” means the minimum amount required to be distributed during a taxable year under section 401(a)(9), 403(b)(10), 408(a)(6), 408(b)(3), or 457(d)(2), as the case may be, as determined under regulations prescribed by the Secretary.
Source
- 1994–present26 U.S.C. § 4974Internal Revenue Code · Excise tax on certain accumulations in qualified retirement plans · for purposes of this section