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What are the requirements that must be satisfied for a distribution to qualify under § 302(b)(2) as a disproportionate redemption?
Osteoporosis
A condition characterized by weakened bones that are more prone to fracture, typically resulting from bone density loss.
Bone Loss
The decrease in bone density and mass, often associated with aging or certain medical conditions.
Phased Retirement
A work arrangement that allows employees to gradually reduce their working hours as they transition into retirement, often while maintaining some level of benefits.
Bridge Employment
refers to the transitional work phase between full career employment and complete retirement, often involving part-time or flexible job roles.
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