I have a 409A . It provides a lump sum distrbution that I am committed to not changing. The separation of sevrice date is 12/31/2021. The distribution will actually take place in 2022. Two questions:
1. To which tax year, 2021 or 2022, is the distribution subject to?
2. Is the plan trustee required to withhold taxes at distribution or may I pay them when I file in April for the subject tax year?
