78ab4cd4_10__Penalty___IRA_Distribution__ection_72_t__penalty_exemption
[Major restrictions] - Does not apply if the separation from service occurs before the year the participant turns 55. – Does not apply to IRA distributions or to self-employed individuals.
Distribution due to separation from service.
Exceptions to the 10% Penalty | IRA Distribution
IRC section 72(t) penalty exemption