no such amounts may be paid or made available to any distributee (unless such amount is a distribution to which section 72(t)(2)(G) applies) before—
(I) the employee dies,
(I)#
the employee dies,
(II)#
the employee attains age 59½,
(III)#
the employee has a severance from employment,
(IV)#
the employee becomes disabled (within the meaning of section 72(m)(7)),
(V)#
subject to the provisions of paragraph (17), the employee encounters financial hardship,
(VI)#
except as may be otherwise provided by regulations, with respect to amounts invested in a lifetime income investment (as defined in section 401(a)(38)(B)(ii)), the date that is 90 days prior to the date that such lifetime income investment may no longer be held as an investment option under the contract, or
(VII)#
as provided for distributions to which section 401(a)(39) applies, and