Avoiding the 10% Early Distribution Penalty for Spouse Beneficiaries of IRAs and Employer Plans 
	
	
	
	
		
			Mar 23, 2022
		/
		
			By Denise Appleby, APA, CISP, CRC, CRPS, CRSP
	
	
	
	A spouse beneficiary of a tax-deferred retirement account must take precautions to avoid the 10% early distribution penalty if they are under age 59½.