My husband quit his job in 2017 at age 53, I was 55.I took a total distribution from a retirement account in 2018 that was in my name only. I received a 1099 R in my name only. Since it was in my name only will I have to pay additional tax or can we be excluded since there was a job separation (husband quit) when I was 55? It is not clear whether the person separating from job is the one who has to be be 55 or the spouse can be 55 or older