Which of the Following Best Describes Distributions from a Traditional

Which of the following best describes distributions from a traditional defined contribution plan?

A) Distributions from defined contribution plans are fully taxable to the recipient as ordinary income.
B) Distributions from defined contribution plans are partially taxable to the recipient as ordinary income and partially nontaxable as a return of capital.
C) Distributions from defined contribution plans are fully taxable to the recipient as long-term capital gains.
D) Distributions from defined contribution plans are partially taxable to the recipient as capital gains and partially nontaxable as a return of capital.