Domestic violence distribution

Anyone understand how the Domestic violence distribution work with the 1 year rule? Does that include / mean that an individual can do a distribution for 10K once a year if it’s related to domestic Violence penalty free?



The participant has 1 year from the self certified date of the abuse to take the penalty free distribution. The penalty exception will have to be claimed on Form 5329 with a code not yet assigned by the IRS. There is no guidance on how many such distributions can be taken in cases of continuing abuse.

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