{"text_format":"dbase-jsonl-2026-09-30","columns":[{"name":"DNAME","type":"character","width":70},{"name":"DCODE","type":"character","width":1}],"n_rows":14,"rows_kept":14,"cut":false,"deleted_skipped":0,"read_ended":"whole","bounds":"16MiB/16384/4096/first_that_fit","version":"dbase_level_three","encoding_class":"enc_absent","reader":"statdb_count/9"}
["EARLY DISTRIBUTION, NO KNOWN EXCEPTION","1"]
["EARLY DISTRIBUTION, OTHER THAN DISABILITY OR DEATH","2"]
["DISABILITY","3"]
["DEATH (INCLUDES PAYMENTS TO BENEFICIARY)","4"]
["PROHIBITED TRANSACTION","5"]
["SECTION 1035 TRANSACTION","6"]
["NORMAL DISTRIBUTION","7"]
["EXCESS CONTRIBUTIONS PLUS EARNINGS/EXCESS DEFERRALS TAXED IN 93","8"]
["PS 58 COSTS","9"]
["EXCESS CONTRIBUTIONS PLUS EARNINGS/EXCESS DEFERRALS TAXED IN 92","P"]
["QUALIFIES FOR 5-10-YEAR AVERAGING","A"]
["QUALIFIES FOR DEATH BENEFIT EXCLUSION","B"]
["QUALIFIES FOR BOTH DEATH BENEFIT EXCL. AND 10 YEAR AVERAGING","C"]
["EXCESS CONTRIBUTIONS PLUS EARNINGS/EXCESS DEFERRALS TAXABLE IN 91","D"]