Early Distributions from Qualified Retirement Plans Are Assessed a 10

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

A) lump-sum distributions made after age 59.5.
B) lump-sum distributions made directly to the employee at any age when he or she changes employers.
C) lump-sum 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.