KDE and Slimbook have partnered to released the KDE Slimbook, a thin-and-light notebook running either the KDE Neon or KED Plasma distro of Linux.
http://www.notebookcheck.net/Slimbook-releases-notebook-running-KED-Linux.194238.0.html
Plasma is not a distro. Plasma is the desktop environment that ships with Neon and can be installed on other distributions.