Limitations
(A) Certain exceptions not to apply to individual retirement plans
(A)Certain exceptions not to apply to individual retirement plans#
Subparagraphs (A)(v) and (C) of paragraph (2) shall not apply to distributions from an individual retirement plan.
(B)Periodic payments under qualified plans must begin after separation#
Paragraph (2)(A)(iv) shall not apply to any amount paid from a trust described in section 401(a) which is exempt from tax under section 501(a) or from a contract described in section 72(e)(5)(D)(ii) unless the series of payments begins after the employee separates from service.