IRS认为她在59.5岁之前从401(k)中做non-qualified distribution,少缴了10%的罚金。 Tax court的判决支持IRS。理由如下: Sec. 72(t)(2)(A)(v) 的精确文字叙述是 (v) made to an employee after separation from service after attainment of age 55 法庭同意IRS的解释,认为应该先达到55岁(在该calendar ye...