Your answer
may depend on what retirement plan you are referring to
If you are
referring to a 401(k), separation from service after age 55 will exempt you
from the 10% penalty.
However, your attorney fees may be deductible.
To deduct legal fees, you must itemize deductions on Schedule A,
and the sum total of your miscellaneous deductions including your legal
fees must exceed 2% of your Adjusted Gross Income.