1099-R reporting for rehired employees?

Has anyone come across guidance regarding whether Code section 72(t)(2)(A)(v) applies to distributions made to rehired employees.  Any guidance is greatly appreciated. TIA.

If this person is re-employed then you need to follow the distribution rules as they apply to employed participants. If these are being reported with code 1 for premature that tells me the person is not over age 59 1/2 and these are now impermissible in-service distributions. If for some reason they are permissible then they are subject to the additional 10%.

If the employee had a legitimate termination of employment, took a withdrawal upon that distributable event in the year of age 55 or later, and then was later rehired, I would think the withdrawal still was exempt from the 10% because that's determined at the time of the withdrawal, no?

I agree with both CuseFan and Bri. Depends on the timing, i.e. was the individual rehired before or after the distribution.