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Practice Management

Plans that May Offer Qualified Birth or Adoption Distributions

Q: Which types of plans are eligible to permit a qualified birth or adoption distribution? 

A: The following plans may do so: 

  • 401(a) qualified defined contribution plans.
  • 403(a) annuity plans.
  • 403(b) annuity contracts.
  • Governmental 457(b) plans. 
  • IRAs.