@gillen-amber you are permitted to withdraw up to $5,000 within one year AFTER the birth of your child. HOWEVER, you are still liable for the income tax on the distribution, but the 10% penalty that normally accompanies a withdrawal is waived.
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-o...
You can not avoid the 10% penalty if you withdraw the funds prior to the birth of the child.
There is no way to avoid the income tax itself.
