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Form 5500 - Schedule H Irvine California: What You Should Know
Section 4-E(D)(3)(b) (i) The distribution must be from an active trust (other than an IRA or a retirement plan under which any amount is payable to a trustee who is a former employee) (ii) The distribution must be not less than the applicable amount in order to qualify as a qualified distribution under Section 4-C(2)(A)(iii). Section 4-E(D)(3)(c) (i) Under Section 4-E(D)(2)(B) and Section 4-E(C)(4)(B), an employee to which the distributions are made must have a right to receive a qualified distribution for the year under Section 4-C(2)(A) of the Employee Retirement Income Security Act of 1974, and under Section 4-C(2)(B), this right may not be delayed by reason of any statute of limitations.
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