I am deducting the medical fees I paid for my mother, who is 78 and living in her own home, with my itemized medical expenses (I qualify to do this). I’m 55 years old. For 2013, do I apply the 10%- or 7.5%-of-adjusted-gross-income threshold?

Lump-sum distribution

Payments within one tax year of the entire amount due to a participant in a qualified retirement plan. Qualifying lump sums may be directly rolled over tax free, or, in some cases, are eligible for current tax under a favorable averaging method.