Neither California, nor any other state, could tax your distribution based on where you were when you saved the money in your retirement account. The controlling question would be, do you maintain a tax home in a U.S. state while you are living abroad?
If you maintain a domicile, that is a "home" to which you intend to return after your work abroad is completed, a place where you maintain your voter registration, drivers license, family, social, and church connections, that state may claim the right to tax your income, wherever it may be earned.
If you do not maintain a domicile in a U.S. state while you are living and working abroad, then the distribution should only be subject to federal tax
