Are you referring to the Exceptions to the Additional 10% Tax Penalty on Early Pension Distributions? If so, see how the IRS defines an eligible emergency expense.
IRS Instructions for Form 5329, page 4, states:
Code 23
Distributions for eligible emergency expense distributions
A distribution from an applicable eligible retirement plan for the purposes of meeting the unforeseeable or immediate financial needs relating to necessary personal or family emergency expenses. See Notice 2024-55, available here for more information.