78ab4cd4_10__Penalty___IRA_Distribution__ection_72_t__penalty_exemption
[Major restrictions] - Payments must not occur less frequently than annually. – Payments from plans other than IRAs or individual retirement annuities must not begin before employee separates from service.
Distribution as part of a series of substantially equal periodic payments.
Exceptions to the 10% Penalty | IRA Distribution
IRC section 72(t) penalty exemption