Does purchasing a new heat pump for your house qualify as emergency personal use and a tax break for early withdrawal of retirement?

[onehunter91]

Our air conditioner/heat pump went out in the middle of summer last year and we had to make an early withdrawal from retirement to buy a new unit. The temperatures at the time made living conditions too uncomfortable to keep our children in without being able to stay cool.

[ThomasM125]

Per IRS notice 2024-55,  "Any other necessary personal expenses" is one qualification for exemption from the 10% penalty on early withdrawals from a pension plan. The exemption is allowed for up to $1,000 in withdrawals per year. It would be up to you to interpret the meaning of "other necessary personal expenses".