Beginning in 2016, federal public safety officers can withdraw amounts from their government retirement plans after age 50, rather than 55, without being subject to the 10% penalty under IRC Sec. 72. Previously, this exception applied only to governmental defined benefit plans, but after 2015, governmental defined contribution plans also are included. This is part of the Trade Priorities and Accountability Act of 2015 (H.R. 2146) and applies to Federal and state law enforcement officers, firefighters, air traffic controllers, and emergency medical service providers who have separated from service with the employer maintaining the plan. The exception from the 10% penalty applies only to amounts distributed directly from a governmental plan. IRC Sec. 72(t)(10)(B).