<prompt> Human: So the situation is this:My father suffered from spinal meningitis and polio as a child and as a result has been deteriorating very quickly in recent years. He is 55 now and can barely walk and last week went on medical leave from his job. He currently has some compressed discs and extensive nerve damage in his legs as well. He is applying for disability currently and the lawyer he is working with told him it would go through but that it might take some time. for tax reference they live in ArkansasMy parents are not financially able to live without his salary so they need to withdraw from his 401k in order to pay for some living expenses. What is the best way to proceed so they will be penalized the least amount for early withdrawal?Can they roll it to a Roth and then withdraw the money?Sorry Im a little helpless and they are in need. Any help at all will be much appreciated.  <response>: There is a 5 year rule after Roth IRA conversions, so that wont work.If they are thinking about paying the penalty anyway, I would advise that they take out a 401k loan. If they can repay it before he leaves his current employer, hell skip the taxpenalties. If not, hell be paying the same penaltytaxes he was before anyway.There is also hardship distribution access to your 401k, which specifically mentions disability. Im not sure what process you go through to qualify for that, but its likely he does. 