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shall be increased by an amount equal to 10
percent of the portion of such amount which is
includible in gross income.
(2) Subsection not to apply to certain
distributions.--Except as provided in paragraphs
(3) and (4), paragraph (1) shall not apply to any
of the following distributions:
(A) In general.--Distributions which
are--
(i) made on or after the date on
which the employee attains age 59�,
(ii) made to a beneficiary (or to
the estate of the employee) on or after
the death of the employee,
(iii) attributable to the
employee’s being disabled within the
meaning of subsection (m)(7),
(iv) part of a series of
substantially equal periodic payments
(not less frequently than annually) made
for the life (or life expectancy) of the
employee or the joint lives (or joint
life expectancies) of such employee and
his designated beneficiary,
(v) made to an employee after
separation from service after attainment
of age 55, or
(vi) dividends paid with respect to
stock of a corporation which are
described in section 404(k).
(B) Medical expenses.-- * * *
(C) Payments to alternate payees
pursuant to qualified domestic relations
orders.-- * * *
(D) Distributions to unemployed
individuals for health insurance premiums.--
* * *
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Last modified: May 25, 2011