individual under age

See: minor
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The IRS permits an individual under age 59r to make distributions from their IRAs and avoid the 10% early withdrawal penalty if the distributions are due to one of the IRS exceptions--one of which is a series of substantially equal periodic payments.
A "d4A" trust must be created by a parent, guardian or the court from the assets of a disabled individual under age 65.
The award is presented to an individual under age 45 who has made an outstanding contribution to diabetes research.
Transfers to a trust for the benefit of a disabled individual under age 65.
Starting in 1995, the Act also provides an exception from FICA, taxes with regard to cash wages paid for domestic service in a private home of the employer performed in any year by an individual under age 18 during any portion of such year (provided the service is not the employee's principal occupation).

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