His retirement advisors told him he would not have to pay the penalty since he is age 50 and retired from the police force and it was a 457 plan.  BUT the 1099-R forms says it came from an IRA so I assume it was rolled at some point in time.  And they coded it with a distribution code 1 and on the form 5929 exception A is for plans that are not IRAs.    Any suggestions?  I was thinking of telling him to ask for a corrected 1099-R with a code 2 instead of a 1?