Probably does not apply, but since no one else has mentioned it -- retirees from public safety jobs (police and fire, mostly) with deferred compensation accounts can take distributions at age 50  without penalty.  I had one client who had to fight the trustee several years in a row to have the code changed from a 1 to a 2.   I don't trust IRS to accept Form 5329 codes without an audit. 

And then there is the fairly new, "Distributions due to terminal illness. Distributions that are made on or after the date on which your physician has certified that you have a terminal illness or physical condition that can reasonably be expected to result in death in 84 months or less after the date of the certification. See Notice 2024-02."