Which of the Following Distributions from a Qualified Retirement Plan

question 16

Multiple Choice

Which of the following distributions from a qualified retirement plan would be exempt from the 10 percent penalty tax if the distribution occurred before the covered employee was age 59.5?
I.A distribution made to an employee with a qualifying disability.
II.A distribution made to a beneficiary or to the employee estate's after the employee's death.

• A)I only
• B)II only
• C)both I and II
• D)neither I nor II

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Definitions:

Radial Cleavage

A type of embryonic development in certain animals where cell divisions occur at right angles to one another, typical in deuterostomes.

Coelom

Body cavity of an animal; the method by which the coelom is formed (or lack of formation) is an identifying characteristic in animal classification.

Protostomes

A group of animals characterized by the blastopore (the first opening in the developing embryo) becoming the mouth, including groups like mollusks and annelids.

Deuterostomes

A group in the animal kingdom characterized by the development of the anus from the first opening in the embryo, with the mouth developing later.