which is not a penalty tax related to qualified retirement plans and iras 612820

Which is not a penalty tax related to qualified retirement plans and IRAs?

a. Correct. A Coverdell ESA is an education account, not a retirement account, so the penalty on certain distributions from a Coverdell ESA does not relate to retirement plans or IRAs.

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b. Incorrect. The penalty on early distributions is from premature withdrawals from qualified retirement plans and IRAs.

c. Incorrect. The penalty on excess contributions applies when too much is added to a qualified retirement plan or IRA.

d. Incorrect. The penalty on excess accumulations applies when insufficient withdrawals are taken from a qualified retirement plan or IRA.

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