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

Separation of service exemption of penalty after age 55 only applies to 401K.

If you are over 59 1/2 when you took distribution, you would not be subject to 10% tax.

Health insurance premiums paid while unemployed would not be subject to penalty for IRA distribution.

and some medical expenses not reimbursed by insurance.

See the chart in the link above for more information about 401K and IRA, SEP distributions.