401k Resource Guide Plan Participants General Distribution Rules
https://www.irs.gov/retirement-plans/plan-participant-employee/401k-resource-guide-plan-participants-general-distribution-rules
WEBDistributions from your 401 (k) plan are taxable unless the amounts are rolled over as described below in the section titled, “Rollovers from your 401 (k) plan.” If you receive a lump-sum distribution from a 401 (k) plan and you were born before 1936, you may be able to elect optional methods of figuring the tax on the distribution.
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