Considering breaking 5 year IRA CD before maturity to get a better rate at another institution. Will have an EWP from the bank but no IRS penalty as over 59.5. Is there any way to deduct the EWP penalty from AGI as there would be for a non IRA CD? Does doing the rollover and holding proceeds in a taxable account for 60 days help rather than a direct transfer to the new institution help? Thanks.