specified early distribution
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term "specified early distribution" means any portion of a distribution—
(i) which is from such applicable retirement savings vehicle to which a contribution has been made under subsection (a)(2),
(ii) which is includible in gross income, and
(iii) to which 72(t)(1) applies.
Source
- 2022–present26 U.S.C. § 6433Internal Revenue Code · Saver’s Match · under this section