Per the IRS rules, the penalty for a premature distribution from a qualified pension plan is generally 10% of the amount of the early distribution. However, if you meet the exceptions to this rule, you may be exempt from having to pay this penalty.
Please refer to the following link to determine whether or not you meet the IRS hardship rule to avoid having to pay this penalty on your early distribution from your qualified plan.
http://www.asktaxguru.com/161-how-mu...tribution.html