There are a few rules you must follow in order to draw from a qualified plan prior to 591/2 without penalty

No changes until the later of 5 years or age 59½ Once you select a method, you can’t make a change until the later of 5 years or age 59½. Up to that point, the only change you can make, if you’re doing the amortization or annuity method, would be to shift to the life expectancy method. This is a one-time change and the only change you can make. (As the advisor, it is important that you have Qualified Plan Concepts to help you examine the method that best fits your clients’ needs.)

You cannot make further contributions, as that would be considered a material change. And, the distributions must apply to the entire IRA, not just a portion to provide the desired premium amount. In other words, you cannot split the IRA up and say, “Well, I only need $2,000 to cover the premium, so I‘ll just take distributions on a portion of the money to get the amount I need.” You have to take it on the entire amount in that IRA, even if it is more than what you need for the premiums.