under which amounts held by the trust which are attributable to employer contributions made pursuant to the employee’s election—
(i)#
may not be distributable to participants or other beneficiaries earlier than—
(I) severance from employment, death, or disability,
(II) an event described in paragraph (10),
(III) in the case of a profit-sharing or stock bonus plan, the attainment of age 59½,
(IV) subject to the provisions of paragraph (14), upon hardship of the employee,
(V) in the case of a qualified reservist distribution (as defined in section 72(t)(2)(G)(iii)), the date on which a period referred to in subclause (III) of such section begins,
(VI) except as may be otherwise provided by regulations, with respect to amounts invested in a lifetime income investment (as defined in subsection (a)(38)(B)(ii)), the date that is 90 days prior to the date that such lifetime income investment may no longer be held as an investment option under the arrangement, or
(VII) as provided in section 401(a)(39),
(i)(I)#
severance from employment, death, or disability,
(i)(II)#
an event described in paragraph (10),
(i)(III)#
(ii)#
will not be distributable merely by reason of the completion of a stated period of participation or the lapse of a fixed number of years, and
(iii)#
except as may be otherwise provided by regulations, in the case of amounts described in clause (i)(VI), will be distributed only in the form of a qualified distribution (as defined in subsection (a)(38)(B)(i)) or a qualified plan distribution annuity contract (as defined in subsection (a)(38)(B)(iv)),