The Secure 2.0 Act provided for new exceptions to the 10% additional tax imposed upon early distributions from retirement plans for emergency personal expense distributions and domestic abuse victim distributions. The Department of Treasury and Internal Revenue Service recently issued guidance on how to administer the distributions in order to qualify for the exception in advance of issuing regulations in Notice 2024-55. Although the department and IRS are seeking comments to the guidance, plans may generally rely upon the guidance in administering emergency personal expense distributions and domestic abuse victim distributions.