Definition and special rules
For purposes of this subparagraph:
(I) Applicable eligible retirement plan
(I)Applicable eligible retirement plan#
The term “applicable eligible retirement plan” means an eligible retirement plan (as defined in section 402(c)(8)(B)) other than a defined benefit plan or a plan to which sections 401(a)(11) and 417 apply.
(II)Exemption of distributions from trustee to trustee transfer and withholding rules#
For purposes of sections 401(a)(31), 402(f), and 3405, an eligible distribution to a domestic abuse victim shall not be treated as an eligible rollover distribution.
(III)Distributions treated as meeting plan distribution requirements; self-certification#
Any distribution which the employee or participant certifies as being an eligible distribution to a domestic abuse victim shall be treated as meeting the requirements of sections 401(k)(2)(B)(i), 403(b)(7)(A)(i), 403(b)(11), and 457(d)(1)(A).