---
title: "Map an early distribution against the IRS exception table"
url: "https://ailawframework.com/practice/superannuation/map-preservation-and-early-release-conditions-for-a-member/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R6-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Map an early distribution against the IRS exception table

> Place the withdrawal next to the row on the IRS table that the file might meet, and copy that row's plan column, IRA column and dollar cap. Do not decide that an exception applies.

Canonical page: https://ailawframework.com/practice/superannuation/map-preservation-and-early-release-conditions-for-a-member/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Place the withdrawal next to the row on the IRS table that the file might meet, and copy that row's plan column, IRA column and dollar cap. Do not decide that an exception applies. |
| What the lawyer must review | The IRS exceptions page says amounts withdrawn from an IRA or retirement plan before age 59½ are early distributions, and an additional 10 per cent tax applies unless an exception applies. The page's table is the list. Some rows apply only to a qualified plan, and some only to an IRA: qualified higher-education expenses and the first-time homebuyer cap are marked for an IRA and not for a qualified plan; a qualified domestic relations order and separation from service are marked for a qualified plan and not for an IRA. Separation from service uses the year the employee reaches age 55, or age 50 for the public-safety employees the footnote describes. A governmental 457(b) plan is not subject to the 10 per cent additional tax except for amounts rolled in from another plan or IRA. A SIMPLE IRA distribution in the first two years of participation draws 25 per cent instead of 10 per cent. Copy every cap from the table. Do not supply one from memory. An exception to the additional tax is not a statement that the plan permits the withdrawal. There is no preservation rule in this version. Opinion 512: you decide whether an exception applies. |
| Written for | United States |
| Applies to | [Map preservation and early-release conditions for a member](https://ailawframework.com/practice/superannuation/map-preservation-and-early-release-conditions-for-a-member.md) |

## Checking plan

- What the AI does: Place the withdrawal next to the row on the IRS table that the file might meet, and copy that row's plan column, IRA column and dollar cap. Do not decide that an exception applies.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Copy the dollar cap and the plan-or-IRA column from the table. Do not remember them.
- An exception to the additional tax is not permission under the plan.
- Do not apply a governmental 457(b) exclusion to a rolled-in amount.

## Sources

- [IRS, Retirement topics — Exceptions to tax on early distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)
- [ABA Model Rule 1.1, Competence](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_1_competence/) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Preservation and early-release conditions map](https://ailawframework.com/precedents/superannuation/preservation-conditions-map.md) | Checklist | Red | A map of the conditions of release on the ATO page, including preservation age, the hardship figures, and the conditions that are not a right to cash. The lawyer decides whether a condition is met.… |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*