#1) The minimum age that you could have retired at if you were still working. You can ask the plan administrator what that age is.
#2) The code 3 remains. If under the minimum age the distribution goes on the 1040 line 1 as wages, if at or over that age, the distribution goes on the 1040 line 4 as a pension.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
