Does a 10% premature distribution tax apply to any distribution from a qualified plan?
	Yes. In general, an additional income tax of 10% applies to a taxable distribution from a qualified plan unless one of several exceptions applies: Post-59½ distributions; substantially equal payment distributions; Post-death distributions; disability distributions; Medical expense and premium distributions; alternative payee distributions; ESOP dividend distributions; qualified higher educational expense distributions; First time home purchase distributions; and, Distribution from specialized IRAs.