| http://www.w3.org/ns/prov#value | - Congress has provided fairly liberal exceptions to this penalty, including distributions that are-* made on or after the taxpayer attains the age of 591/2 (IRC section 72[t][2][A][i]);* made to a beneficiary (or to the estate of an employee) on or after the employee's death (IRC section 72 [t] [2] [A] [ii]);* attributable to the taxpayer becoming disabled, within the meaning of IRC section 72(m)(7
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