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URL:  http://boards.fool.com/from-irs-pub-575-tax-on-early-distributions-most-30945337.aspx

Subject:  Re: Investment Type For Early Withdrawals Date:  10/28/2013  2:51 PM
Author:  drippinfool Number:  73659 of 78168

From IRS Pub 575:

Tax on Early Distributions
Most distributions (both periodic and nonperiodic) from
qualified retirement plans and nonqualified annuity con-
tracts made to you before you reach age 59 1/2 are subject
to an additional tax of 10%. This tax applies to the part of
the distribution that you must include in gross income. It
does not apply to any part of a distribution that is tax free,
such as amounts that represent a return of your cost or
that were rolled over to another retirement plan. It also
does not apply to corrective distributions of excess defer-
rals, e