78ab4cd4_10__Penalty___IRA_Distribution__ection_72_t__penalty_exemption
[Major restrictions] - Does not apply to lump-sum distribution if retiree makes the election and retires before the year he or she reaches age 55.
Distribution to federal retire electing lump sum credit and reduced annuity.
Exceptions to the 10% Penalty | IRA Distribution
IRC section 72(t) penalty exemption