Retirement tax questions

There is no "Death or Disability Exception" in the HSA interview, which explains why you can't find it. 

When you enter the 1099-SA, when you do the pulldown menu for box 3, you will see there is a Disability code and two Death codes.

However, these are based on the code that you should see in box 3; it's not a separate question.

I wonder if David was thinking of something else like an exception to the early distribution penalty. 

Well, no matter, if you follow his instructions (except for the missing "Death and Disability" thing), you should be fine.