You can accept distributions from your IRA (including your SEP-IRA or SIMPLE-IRA) at any time. There is no need to show difficulties in accepting a distribution. Technically, an IRA owner can withdraw money (accepting distributions, in the language of the Internal Revenue Service (IRS))) from an IRA at any time. However, if it occurs before age 59 and a half, the account owner is likely to incur an early withdrawal penalty of 10%, in addition to income taxes.
Taxes and the amount of the penalty also depend on the tax deductibility of the contributions (determined based on whether the account owner also has an employer-sponsored retirement plan). The severe penalties for early withdrawals are one of the downsides of contributing to an IRA, but they're not the same for traditional IRAs and Roth IRAs. Neither Roth nor traditional IRAs allow you to apply for loans, but you can access money from an IRA for a 60-day period through what is called a tax-free renewal, as long as you return the money to the same or a different IRA within 60 days. You won't pay taxes on withdrawals from an inherited Roth IRA as long as the original account owner has held the IRA for at least 5 years.
The next IRA milestone is 72 years, after which the account owner must begin withdrawing RMDs from traditional IRAs.