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N Code (R&TC). Important Information Early Distributions Not Subject to Additional Tax California conforms to the exceptions from the penalty on early withdrawals from retirement plans for qualified distributions made after September 11, 2001, to reservists while serving on active duty for at least 180 days and for qualified distributions made after August 17, 2006, to public safety employees after separation from service after age 50. If you received one or more of these distributions and were.

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