A "transfer refund" distribution received by a taxpayer from the Maryland State Retirement System when she transferred to the Maryland Teachers' Pension System was a "retirement distribution" from a qualified plan subject to taxes under IRC Section 4980A. That section defines retirement distribution as the amount distributed during the taxable year under a qualified employer plan with respect to which the individual is or was an employee. And a retirement plan is deemed to be a qualified plan, even if it is not qualified on the date of distribution, so long as the IRS at any time had determined that the plan was qualified. Guyton v. United States, Case No. JFM-97 969 (D. Md., December 17, 1998). Over two years ago we expressed disbelief at a similar unpublished decision, which too was reported in BNA (see C&C Newsletter for December, 1996, page 3).