Early Distributions from Qualified Retirement Plans Are Assessed a 10

Early distributions from qualified retirement plans are assessed a 10 percent penalty tax.However,there are some exceptions to this rule.All of the following distributions would be exempt from the penalty tax EXCEPT

A) distributions made after age 59.5.
B) distributions made when an employee of any age changes employers.
C) distributions made after the death or permanent disability of the employee.
D) distributions that are part of a series of substantially equal payments over the worker's life expectancy.