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§72(t)/§72(q) SEPP Plans

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120% Mid-Term Rates

Maximum SEPP Interest Rates
The interest rate that may be used is any interest rate that is not more than 120 percent of the federal mid-term rate for either of the two months immediately preceding the month in which the first distribution begins.

Maximum Interest Rates for 72(t) & 72(q) SEPP Plans where the initial distribution occurs during the following time periods:
♦ 05/01/2012 to 05/31/2012: 1.38%
♦ 06/01/2012 to 06/30/2012: 1.57%
♦ 07/01/2012 to 07/31/2012: 1.57%

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