"A new exception from the additional 10% tax for early distributions from defined contribution plans (including 403(b) and 457(b) plans) is now available.... Section 334 of SECURE 2.0 allows in-service distributions to pay for certain LTC premium payments.... Even if the in-service distribution option is not offered, presumably a participant who has a distributable event can claim the 10% tax exception via Form 5329, though the form is not yet updated."  MORE >>