"Both new exceptions [to the additional 10% tax]: [1] are optional ... [2] may be documented by written certifications from the participants, [3] may be drawn from any combination of elective deferrals, matching contributions, or other employer contributions in the participant's account balance, [4] are not considered 'eligible rollover distributions' or subject to the mandatory 20% income tax withholding requirement, and [5] are effective January 1, 2024."  MORE >>