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72T covers more than one exemption, which one do you have in mind? Here's a list of early distribution penalty exemptions from retirement accounts. As you can see in column 4 under Internal Revenue Code section, 72T covers several of them.
I see you read my respond and also noticed I didn't give you the link. Here is it: https://www.irs.gov/Retirement-Plans/Plan-Participant,-Employee/Retirement-Topics---Tax-on-Early-Distributions
Which 72T distribution (exemption) are you talking about?