A distribution of funds from a qualified retirement plan in the form of income or a lump sum withdrawal that meets the plan's requirements. Distributions made from qualified plans are usually taxable except in the case of a Roth IRA in which taxes are not applied if requirements are met.
Related information about qualified distribution:
- Qualified Distribution Definition | Investopedia
Distributions made from a Roth IRA that are tax and penalty free. In order to be a qualified distribution, the following two requirements must be met: 1) It must ...
- Non-Qualified Distribution Definition | Investopedia
1) A distribution from a Roth IRA that occurs before the Roth IRA owner meets certain requirements (see definition for qualified distributions). 2) A distribution ...
- Publication 590 (2011), Individual Retirement Arrangements (IRAs)
The basis of property distributed from a Roth IRA is its fair market value (FMV) on the date of distribution, whether or not the distribution is a qualified distribution.
- Retirement Plans FAQs on Designated Roth Accounts
Oct 22, 2012 ... What is a qualified distribution from a designated Roth account? A qualified distribution is generally a distribution that is made after a ...
- Qualified Distribution - Financial Dictionary - The Free Dictionary
A tax-exempt payment made to an annuitant from a Roth IRA. In order to be qualified, a distribution must occur at least five years after the Roth IRA was ...
- Roth IRA Distributions - Use A Roth IRA Distribution as an ...
Remember, to be a qualified distribution and therefore tax-free, your Roth IRA withdrawal must satisfy both the Five Year Rule and meet at least one of the ...
- What Is a Qualified Distribution?
Qualified distributions are disbursements from a Roth Individual Retirement Account that carry no type of penalty or tax burden. This type of distribution strategy ...
- Fool.com: All About IRAs - The Roth IRA Withdrawals
Any qualified distribution from a Roth IRA is NOT included in gross income for individual tax purposes. Simple as that. In effect, a qualified distribution from a ...