78ab4cd4_10__Penalty___IRA_Distribution__ection_72_t__penalty_exemption
[Major restrictions] - Applies only to IRA distributions. – Participant must have received federal or state unemployment compensation for 12 consecutive weeks or have qualified under the self-employment provision. – Limited to amount of health insurance premiums paid.
Distribution to unemployed participant for health insurance premiums.
Exceptions to the 10% Penalty | IRA Distribution
IRC section 72(t) penalty exemption