Question $16$ of $40.$

For disasters occurring in $2023,$ which of the following must be true for the disaster to be a "qualified disaster," for the

purpose of taking a qualified disaster distribution from a qualified retirement plan?

The disaster is listed as a "major" disaster on the FEMA website.

The disaster is the subject of a state of emergency called by the governor of the state or the President of the United States.

The disaster must be a hurricane considered to have "widespread effect" in the continental United States.

Disasters that first occurred in $2023$ cannot be qualified disasters for the purpose of a qualified disaster distribution.

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