SMOOTH CONNECTIONS AND HORIZONTAL DISTRIBUTIONS ON MANIFOLDS OVER LOCAL ALGEBRAS V.V.Shurygin Key words: Foliation, manifold over algebra, $d_F$-cohomology, $(X,G)$-foliation 1991 Math. Subject Classification: 53C05, 53C12, 57R30, 58A20. Abstract: On manifolds over local algebras special distributions complementary to leaves of the canonical foliation and smooth connections are considered. The main purpose is to study obstructions to existence of such distributions in terms of the Atiyah classes of foliated and smooth principal bundles. Besides that the notion of holonomy of a manifold over local algebra is introduced, and it is shown that existence of complementary distributions under consideration on a manifold over local algebra depends on its holonomy.