, there is a 10 % early distribution penalty unless you qualify for an exemption. (efirstbank.com)
In order to avoid the funds being taxed as income and possible early distribution penalties, typically the funds must be rolled over into a qualified account within 60 days of distribution. (turbotax.intuit.com)
If they are under age 59 1/2, they may incur a 10 % early distribution penalty on the 20 % withholding as well. (starone.org)