dmertz
Level 15

Retirement tax questions

The ESOP is a qualified plan.

The following IRS web page lists the possible exceptions to the early-distribution penalty (the "additional tax"):

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...

If you rolled the entire amount over to a traditional account in another retirement plan, there is no tax or penalty.