http://www.hancockfcu.com/ Web¡ John Hancock must report to the IRS all taxable withdrawals that exceed $10. ¡ Withdrawals taken before you reach age 59 1/2 may incur an additional 10% early distribution penalty tax under section 72 of the Internal Revenue Code. If the contract is a SIMPLE IRA, the penalty tax is 25% for withdrawals taken during the first two
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