Hi. Client began 72t at 58, now at 60 must take excess and break it. I know he must pay 10% penalty on all “pre-59.5” distributions. However: will he owe that penalty on this excess dist, since he now over 59.5? I guess, in essence, the question is: with a 72t, do you EVER have to pay penalty on distributions after 59.5? Thx!