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The distribution must also meet the definition of a "lump sum distribution," meaning the entire account balance must be distributed to the individual within a single year.
Here's how: If the IRA holder died before facing mandatory IRA distributions, which begin shortly after age 70-1/2 70-1/2ntheentiremust be dIRAributed no later than five years after death.
The act of invention must be distributed.
Land must be distributed to peasants and farmers.
Fertilizers are made centrally but must be distributed over a large agricultural area.
Individuals must be distributed among occupations in such a way as to serve two basic purposes.
Subgrid kinetic energy must be distributed unequally among the normal stresses on an anisotropic mesh.
The proposal must be distributed to the examining committee one week before the scheduled exam.
The five half-courses must be distributed across at least two different disciplines or departments.
Similarly, Smith Management and HSBC Bank argue that any settlement or reallocation must be distributed equally among all unsecured creditors.
Copies of these certificates must be distributed to all the parties concerned.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com