Generally, you would calculate the additional tax penalty on Form 5329 if you qualify for one of the exceptions and your retirement plan did not report the exception on Form 1099-R in box 7. If the exception is properly coded in box 7 of your 1099-R form, you do not need to fill out Form 5329.
The hillslope profile position that forms the steepest and generally linear, middle portion of the slope. In profile, backslopes are commonly bounded by a convex shoulder above and a concave footslope below. They may or may not include cliff segments (i.e., free faces). Backslopes are commonly erosional forms produced by mass movement, colluvial action, and running water.
An escarpment (or scarp) is a type of cliff, formed by the movement of a geologic fault, or a landslide. Most cliffs have some form of scree slope at their base. In arid areas or under high cliffs, these are generally exposed jumbles of fallen rock. In areas of higher moisture, a soil slope may obscure the talus.