Payments in a series are considered substantially equal. this notice (which are based on the three methods described in Rev. Rul. 2002-62).

Depletion of Account Value ect to the 10% early withdrawal penalty tax. The resulting cessation of payments will not be treated a distribution amount of $25,000 each year. He invested aggressively in …

Take-Away: If an individual elected to take substantially equal periodic payments (SEPPs) to avoid the 10% early distribution penalty, he/she may want to consider making a one-time switch to a different …

You may choose to calculate your annual SEPP based on the account balance of a single account or you may choose to calculate your annual SEPP based on the account balances of multiple Merrill …

In most cases, you’ll want to work out a SEPP by coordinating efforts between your accountant and your retirement plan trustee. This guide has been prepared to give you a deeper level of understanding of …

SEPP objectives are three-fold and are often in conflict with each other with any of the three potentially becoming the limiting or constraining objective. Taxpayers should look long and hard at all three …

Complete this form if you wish to take distributions from your IRA prior to age 591⁄2 using the Substantially Equal Periodic Payments (SEPP) exception to the IRS 10% additional tax.