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hi Randy Dahmer CPA and partner with HHM CPAs in Chattanooga Tennessee the topic of this discussion here is on distributions from a retirement plan and making sure that they are done properly as with any aspect of your plan you need to follow the provisions of the plan document to determine if youre handling things correctly the plan document will indicate what types of distributions are allowed under the plan youre always going to have to allow a distribution in the event of termination of employment or death of a participant but others can be optional such as in-service distributions the plan may or may not allow them and if they do oftentimes they dont allow you to take them until you docHub age 59 and a half which is the minimum age to avoid the early withdrawal penalty on your tax form other types of distributions include hardship distributions which again the plan document may or may not allow and there are only specific things that can be done can be utilized by a participant