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Retirement tax questions
A distribution obtained before the day of the birth would not qualify. Section 72(t)(2)(H) defines a qualified birth or adoption distribution as follows:
The term “qualified birth or adoption distribution” means any distribution from an applicable eligible retirement plan to an individual if made during the 1-year period beginning on the date on which a child of the individual is born or on which the legal adoption by the individual of an eligible adoptee is finalized.
January 9, 2024
9:51 AM