as a taxable distribution under section 72(p) of the Internal Revenue Code of 1986. (C) Spousal protections A loan may not be made under this subsection unless the requirements of section 109 are satisfied. (i) Voluntary distributions (1) In general A participant may apply, before becoming a former participant, to the Board for permission to withdraw an amount from the participant’s account based upon— (A) the participant having attained age 59 1/2