Is this an IRA distribution, 401(k), 403(b), pension? A public safety officer? When did your taxpayer leave that job (at what age)?

If an employer plan, does the summary plan description tell them about this option?

Is this from the most recent employer?

I found you a good article:

https://www.schwab.com/learn/story/retiring-early-5-key-points-about-rule-55