Withdrawals from 401k beneficiary account

[Guest Kemily]

A spouse beneficiary is under the age of 50 and elects to keep their spouses money in a separate account in their spouses' 401k plan. If they make a distribution a few years later will the premature distribution penalty apply? Thanks for all your help!!

[Harwood]

"If you are a surviving spouse, an alternate payee, or another beneficiary, your payment is generally not subject to the additional 10% tax described in Part III above, even if you are younger than age 59 1/2." from the Special Tax Notice Regarding Plan Payments