Yes, the early distribution penalty applies here.
The rule is that if you took a distribution from a 401(k) plan at 55 or later when "separated from service", then you would be exempted from the 10% early distribution, but this exception does not apply to distributions from IRAs.
Please see https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...
