It is for withdrawal of contributions made under an automatic enrollment plan in an employer's retirement plan. A 414(w) withdrawal is when a retirement plan participant elects to take a distribution equal to 100% of the amount of their automatic elective contributions. The election to take the distribution must be made with 90 days of the first elective contribution. If your employer automatically enrolled you in their 401(k) plan, and you took a distribution of the total amount contributed (withheld from your pay) within 90 days, it would qualify as a permissible Section 414(w) withdrawal and not be subject to a 10% penalty.