With regard to a return of contribution under section 408(d)(4) by someone under age 59½, does SEC. 333 of SECURE 2.0 mean that such distributions made on December 29, 2022 or later are not subject to any early-distribution penalty but returns of contributions made before that date are subject to an early-distribution penalty on any gains? If so, it seems a bit inequitable if someone who obtained a return of a 2022 contribution before December 29, 2022 and is subject to the penalty could have avoided the penalty if they had waited until after that date to obtain the distribution.