{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s402A/d/2/C","label":"qualified distribution","definition":"The term “qualified distribution” shall not include any distribution of any excess deferral under section 402(g)(2) or any excess contribution under section 401(k)(8), and any income on the excess deferral or contribution.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}