2010 Simple Ira Contribution Limits IS THERE TAX PENALTY TO SURRENDER THE CASH VALUE ON SIMPLE IRA ANNUITY?

IS THERE TAX PENALTY TO SURRENDER THE CASH VALUE ON SIMPLE IRA ANNUITY? - 2010 simple ira contribution limits

I started an IRA retirement a few years ago and had to stop to pay the contributions to last year, cut while walking my work. And I fight evil in this moment, I wonder how I will be the present value of what is the penalty and taxes have a negative place on my taxes in 2010 would be. Today is the value, SUPPLY AND MY $ 5494 in total premiums paid is $ 6353 and the contract is $ 5924th