Is there ever an instance where a QDRO distribution to a spousal alternate payee would be subject to the 10% penalty in a 401(a)? The plan allows for a lump sum distribution or monthly periodic payments or a combination of the two. The spousal alternate payee takes an initial lump sum then monthly payments - which are not subject to the 10% penalty. But later decides she needs another lump sum distribution (not the entire amount). Is this amount subject to 10% penalty - does it make the other amounts already distributed subject to the 10% penalty?