Retirement Account Taxes
for federal taxes. You may instruct us to withhold a higher amount, but not less. Exception : for IRS required minimum distributions and emergency/hardship withdrawals, the default withholding
https://www.missionsq.org/for-individuals/education/retirement-account-taxes.html
Rollovers by Non-Spouse Beneficiaries
on account of hardship. 176 Distributions to a participant from a qualified retirement plan, a tax-sheltered annuity, or a governmental section 457 plan generally can be rolled over to any of such plans
Penalty-Tax Exceptions for Military Active Duty
employment, age 59½, death, disability, or financial hardship of the employee. Explanation of Provision Under the provision, the 10-percent early withdrawal tax does not apply to a qualified reservist