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Cheryl took early retirement at age 55 last year and received a $10,000 taxable distribution from her Archer MSA during the year. What, if any,

Cheryl took early retirement at age 55 last year and received a $10,000 taxable distribution from her Archer MSA during the year. What, if any, tax penalty will be imposed on her MSA distribution if no exception to the penalty applies?

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