Qualified long-term care distributions

(i) In general

(i)In general#

Any qualified long-term care distribution to which section 401(a)(39) applies.

(ii)Exception#

If, with respect to the plan, the individual covered by the long-term care coverage to which such distribution relates is the spouse of the employee, clause (i) shall apply only if the employee and the employee’s spouse file a joint return.

(iii)Exemption of distributions from trustee to trustee transfer and withholding rules#

For purposes of sections 401(a)(31), 402(f), and 3405, any qualified long-term care distribution described in clause (i) shall not be treated as an eligible rollover distribution.

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Qualified long-term care distributions

Official source

(i) In general

(i)In general#

Any qualified long-term care distribution to which section 401(a)(39) applies.

(ii)Exception#

If, with respect to the plan, the individual covered by the long-term care coverage to which such distribution relates is the spouse of the employee, clause (i) shall apply only if the employee and the employee’s spouse file a joint return.

(iii)Exemption of distributions from trustee to trustee transfer and withholding rules#

For purposes of sections 401(a)(31), 402(f), and 3405, any qualified long-term care distribution described in clause (i) shall not be treated as an eligible rollover distribution.