78ab4cd4_10__Penalty___IRA_Distribution__ection_72_t__penalty_exemption
[Major restrictions] - Applies only to IRA distributions. – Does not apply if participant qualifies for another exemption.
Distribution for qualified higher education expenses of the participant or spouse, or their children or grandchildren.
Exceptions to the 10% Penalty | IRA Distribution
IRC section 72(t) penalty exemption