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For thirteen kinds of distributions added or changed by SECURE 2019 and 2022, here’s my table to show whether: the specified kind of distribution is an exception from a provision that restrains a distribution until the participant’s severance-from-employment or age 59½; a plan’s administrator may rely on a claimant’s written certification that the claim meets conditions for the specified kind of distribution; the specified kind of distribution is an exception from § 72(t)(1)’s additional income tax on a too-early distribution; a distributee of the specified kind of distribution may repay the amount as a rollover contribution to an eligible retirement plan. Distributions added or changed by SECURE 2019 and 2022 I.R.C. § Kind of distribution (from an individual-account eligible retirement plan) Early?[1] Rely?[2] Excuse?[3] Repay?[4] Applies[5] 72(t)(H) Qualified birth or adoption distribution. Yes Yes Yes Yes 2020 72(t)(I) Emergency personal expense distribution Yes Yes Yes Yes 2024 72(t)(J) From a § 402A(e) emergency savings account Yes Yes Yes No 2024 72(t)(2)(K) Eligible distribution to domestic abuse victim Yes Yes Yes Yes 2024 72(t)(2)(L) Terminal illness No -- Yes Yes 2023 [6] 72(t)(2)(M) Qualified disaster recovery distribution Yes No Yes Yes 2021 [7] 72(t)(2)(N) Qualified long term care distribution No -- Yes No 2026 [8] 72(t)(10) Qualified public safety employee age 50 or 25 years No -- Yes No 2007 72(t)(11) Qualified disaster recovery distribution Yes No Yes Yes 2021 [9] 139C Qualified first responder retirement payments (disability-related) No -- No [10] No 2027 401(a)(39) Qualified long term care distribution No -- Yes No 2026 [11] 401(k)(14)(C) Hardship distribution (certification) Yes Yes No No 2023 402(l)(5)(A) Governmental plan payment for safety officer’s health insurance No -- Yes No 2023 [12] 403(b) Hardship distribution (certification) Yes Yes No No 2024 457(d)(4) Unforeseeable-emergency distribution (certification) Yes Yes No No 2023 2022 Dec. 29 © Guidance Publishers NOT tax or legal advice [1] This column describes whether the specified kind of distribution is an exception from a provision that restrains a distribution until the participant’s severance-from-employment or age 59½. [2] This column describes whether a plan’s administrator may rely on a claimant’s written “certification” that the claim meets conditions for the specified kind of distribution. [3] This column describes whether the specified kind of distribution is an exception from § 72(t)(1)’s additional income tax on a too-early distribution. [4] This column describes whether a distributee of the specified kind of distribution may repay the amount as a rollover contribution to an eligible retirement plan. [5] A note about when a provision first applies assumes all relevant plan, limitation, and tax years are the calendar year. [6] Internal Revenue Code of 1986 § 72(t)(2)(L) applies to a distribution made after December 29, 2022. [7] The changes apply regarding disasters with incident periods that began on or after January 26, 2021. [8] The change applies to distributions made after December 29, 2025. [9] The changes apply regarding disasters with incident periods that began on or after January 26, 2021. [10] Internal Revenue Code of 1986 § 139C provides an exclusion from gross income, which could affect the income subject to a § 72(t)(1) tax. [11] The change applies to distributions made after December 29, 2025. [12] The change applies to distributions made after December 29, 2022. Distributions added or changed by SECURE 2019 and 2022.pdf