All of the following are circumstances under which withdrawals from a

All of the following are circumstances under which withdrawals from a traditional IRA may be made prior to age 59.5 without incurring a substantial penalty EXCEPT

A) The withdrawal is in substantially equal installments paid over the individual’s life expectancy.
B) The withdrawal is used to pay living expenses after unemployment insurance benefits cease.
C) The distribution is to the beneficiary of a deceased IRA owner.
D) The withdrawal is because of income needed due to the individual’s disability.

ANSWER

Answer: B