Joe Walters, age 51, lost use of his left arm after a stroke, making it impossible for him to continue working as an electrician with Goodenuf Construction. Joe has a qualified retirement plan with his employer. What are the pros and cons of Joe taking an early distribution from his qualified retirement plan to cover his living expenses for a few months while he gets some training to try another line of work? How and why would your answer change if Joe was not disabled, but wanted the distribution only to buy a new 4x4?