Question ID: $1528104$

A preretirement distribution from a qualified retirement plan can escape the $10\%$ penalty in each of these situations EXCEPT

A$)$

the distributions were made due to the disability of the account owner.

B$)$

the distributions were made after a separation from service for early retirement at any age.

C$)$

the distributions were made to a beneficiary or to an employee's estate on or after the employee's death.

D$)$

the distributions were made as part of a series of substantially equal periodic payments made at least annually over the life or life expectancy of the employee or the joint lives or life expectancies of the employee and beneficiary.