My client took an early withdrawal from her traditional IRA last year in order to cover expenses for a vacant rental property that she owns. She is employed as a teacher and therefore, does not get a paycheck during the summer months either. It was during that time that she took the distribution. She contributed to a retirement plan through her work for the entire year (not including the summer, of course). Anyway, do you think she could qualify for the hardship exemption or exception on this withdrawal to avoid the 10% penalty? Thanks.