Repetitive Payments and After Tax contributions

[Guest JEP]

If a participant is taking a distribution under 72(t) to avoid the 10% early withdrawal penalty, is the participant forced to withdrawal some/all of his basis in the plan prior to pre-tax deferrals?

Example:

Acct Balance = $100,000

After Tax Contributions = $20,000

Deferrals = $70,000

Match = $10,000

In taking a monthly payment (as part of the substantially equal periodic payment), must the $20,000 be used first in distributing the account?

[FundeK]

What does the plan document say? It could be written to have a distribution hierarchy or to be prorata from all sources.