) Which of the following distributions from a qualified retirement pla

) Which of the following distributions from a qualified retirement plan would be exempt from the 10 percent penalty tax if the distribution occurred before the covered employee was age 59.5?

I. A distribution made to an employee with a qualifying disability.
II. A distribution made to a beneficiary or to the employee estate’s after the employee’s death.
A) I only
B) II only
C) both I and II
D) neither I nor II

ANSWER

Answer: C