Which of the following statements is not true concerning distributions from an HR-10 (Keogh) plan.

a. Pre-70 distributions will be subject to a 10% tax penalty.

b. Minimum required distributions beginning at age 70 will typically be taxed as ordinary income.

c. Distributions made over the life expectancy of the plan participant are not subject to the 10% tax penalty even if they begin prior to age 59 .

d. A QDRO will not accelerate the income tax liability on the Keogh plan.