Does caring for a permanently disabled adult dependent qualify as an exception from the early distribution tax?

[jmiller2630]

My wife (age 53) took a leave of absence from her job and took a total distribution from her retirement account to care for our dependent, recently totally disabled son.  Would this qualify as an exception to the early distribution tax penalty?

[Texas Roger · Accepted solution]

Unfortunately no it would not qualify for an exception to the early distribution penalty.