In order to avoid a penalty for early distributions of a defined contribution plan, an employee can NOT take a withdrawal from the account before he meets which of the following age requirements? (Check all that apply.)
A) 72 years of age
B) 62 years of age
C) Age is irrelevant if he is retired and has had the account for more than five years
D) 65 years of age
E) 55 years, if he has separated from employment
F) 59 1/2 years of age