{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s402A/d/2/A","label":"qualified distribution","definition":"The term “qualified distribution” has the meaning given such term by section 408A(d)(2)(A) (without regard to clause (iv) thereof).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}