I am assuming (which may or may not be what you are referring to) that you are asking about the Early Distribution penalty from an IRA or a qualified plan (like a 401(k)). Distributions from either an IRA, SEP, SIMPLE IRA* and SARSEP Plans or from a qualified plan like a 401(k) plan after death of the participant/IRA owner are excepted from the 10% early distribution penalty.
Please see this IRS webpage.
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