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72(t)/72(q)/SEPP Plans
72(t)/72(q)/SEPP Plans
Us the links below to gather information on establishing and operating a
Substantially Equal Periodic Payment Plan
. These plans are also referred to as 72(t), 72(q) and SEPP Plans.
Introduction
Planning Pointers
72(t) & 72(q) Calculators
FAQ
SEPP Sample Form
10% Penalty Exceptions
PLRs of Interest
Rev. Rul. 2002-62
IRC Section 72
IRS Notice 89-25
Final Thoughts
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72(t)/72(q)/SEPP Plans
Introduction
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SEPP Payment Calculator
Reverse Calculator
First Modificaton Date
Simple SEPP Calculator
FAQ
SEPP Sample Form
10% Penalty Exceptions
PLRs of Interest
Rev. Rul. 2002-62
IRC Section 72
IRS Notice 89-25
Final Thoughts
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