In general
Distributions which are—
(i)#
made on or after the date on which the employee attains age 59½,
(ii)#
made to a beneficiary (or to the estate of the employee) on or after the death of the employee,
(iii)#
attributable to the employee’s being disabled within the meaning of subsection (m)(7),
(iv)#
part of a series of substantially equal periodic payments (not less frequently than annually) made for the life (or life expectancy) of the employee or the joint lives (or joint life expectancies) of such employee and his designated beneficiary,
(ix)#
attributable to withdrawal of net income attributable to a contribution which is distributed pursuant to section 408(d)(4).
(v)#
made to an employee after separation from service after attainment of age 55,
(vi)#
dividends paid with respect to stock of a corporation which are described in section 404(k),
(vii)#
made on account of a levy under section 6331 on the qualified retirement plan,
(viii)#
payments under a phased retirement annuity under section 8366a(a)(5) 3 3 So in original. Probably should refer to section 8336a. or 8412a(a)(5) of title 5, United States Code, or a composite retirement annuity under section 8366a(a)(1) 3 or 8412a(a)(1) of such title, or
(ix) attributable to withdrawal of net income attributable to a contribution which is distributed pursuant to section 408(d)(4).