Mom died in 2022 and had a sizeable tax deferred annuity-pension from teaching. She was born before 1936. Three daughters were each given a 33% share as lump sum distributions. two received $$ in 2022. One received $$ in early Jan 2023 thru no fault of her own. Does this disqualify us from using income averaging using 4972? Box 2b (total distribution) is NOT checked; Box 7 (distribution code) has an "A".
