Lump Sum Distribution
	A distribution which satisfies the following requirements: (a) the distribution must be made within one taxable year; (b) it must include the entire balance credited to an employee’s account; and (c) it must be made on account of an employee’s death, separation from service (except in the case of a self-employed person), or attainment of age 59½ (or, in the case if a self-employed person only, on account of disability).
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