question 2 also has the option for none of the above

Generally, distributions from a retirement plan are subject to ordinary income tax rates. Which of the following tax treatments is NOT an exception to ordinary income treatment of a distribution from a qualified plan? Recognition of gain treatment Net unrealized appreciation O Pre-74 capital gain treatment O 10 year forward averaging Question 2 (1 point) Which of the following distributions from a profit sharing plan to a 40-year old participant would NOT be subject to the 10% early withdrawal penalty? O A hardship withdrawal taken to pay this year's college tuition for a child who is a dependent O A lump-sum distribution following an involuntary layoff. O A distribution to a former spouse under a Qualified Domestic Relations Order ODRO)