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).