78ab4cd4_10__Penalty___IRA_Distribution__ection_72_t__penalty_exemption
[Major restrictions] - IRS can waive the 60-day rollover period if it believes the participant missed the deadline because of a “hardship” beyond his or her control.
Distribution rolled over into another qualified retirement plan within 60 days of the distribution.
Exceptions to the 10% Penalty | IRA Distribution
IRC section 72(t) penalty exemption