78ab4cd4_10__Penalty___IRA_Distribution__ection_72_t__penalty_exemption
[Major restrictions] - Only applies to spousal beneficiary if spouse elects to leave plan assets in participant’s name rather than rolling them over into IRA established in spouse’s own name.
Distribution made to a beneficiary or the estate of a participant on or after the participant’s death.
Exceptions to the 10% Penalty | IRA Distribution
IRC section 72(t) penalty exemption