-28-
distributions “attributable to the employee’s being disabled
within the meaning of subsection (m)(7)”. Section 72(m)(7)
provides as follows: "an individual shall be considered disabled
if he is unable to engage in any substantial gainful activity by
reason of any medically determinable physical or mental
impairment which can be expected to result in death or to be of
long-continued and indefinite duration". See also sec. 1.72-
17A(f)(1), Income Tax Regs. Whether an impairment constitutes a
disability is to be determined with reference to all of the facts
in the case. Sec. 1.72-17A(f)(2), Income Tax Regs. The
regulations provide examples of impairments which would
ordinarily be considered as preventing substantial gainful
activity. One of those examples is the following:
Diseases of the heart, lungs, or blood vessels which
have resulted in major loss of heart or lung reserve as
evidenced by X-ray, electrocardiogram, or other
objective findings, so that despite medical treatment
breathlessness, pain, or fatigue is produced on slight
exertion, such as walking several blocks, using public
transportation, or doing small chores * * * [Sec.
1.72-17A(f)(2)(iii), Income Tax Regs.]
The regulations point out that the existence of one or more
of the impairments described therein, including the one quoted
above, "will not, however, in and of itself always permit a
finding that an individual is disabled as defined in section
72(m)(7)." See sec. 1.72-17A(f)(2), Income Tax Regs.
Furthermore, the regulations caution that any impairment must be
evaluated in terms of whether it does in fact prevent the
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Last modified: March 27, 2008