The only required distribution option for a qualified plan is that a participant must be able to withdrawal their balance after reaching the normal retirement date defined by the plan of 65 with 5 years of service. That’s it. Other options exist, of course, and include hardship, in-service, loans, disability, death, and severance of employment, but they are not required and may complicate the day-to-day administration of the plan. On the other hand, it’s important to know that some employees may quit their job if they need the money bad enough and they have no other access to it. The trade-off is ease of administration versus employee satisfaction and while it might seem boring, it’s a really important consideration!