Potential Traps for Early Distributions from Qualified ...
Exceptions to Withdrawing Money from a Retirement Account Section 72(t )( 1 ) of the Inter nal Revenue Code applies a tax equal to 10% of the amount distributed from a “qualified retirement plan.” The 10% additional tax is levied in addition to regular income taxes unless, under §72(t )( 2 ), the distribution from the retirement plan is ... ................
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