72(t) & 72(q) Calculators

There are three calculators on this site to help in your planning your SEPP plan. The first two calculate payments and the third calculates the duration of the plan.

• Distributions based on Revenue Ruling 2002-62 - a traditional 72(t) calculator that calculates the three payment alternatives and illustrates the plan in a year-by-year table.
• Reverse Distribution Calculator- enter the desired payment and the required intial balance will be calculated for each of the three options.
• First Modification Date - Calculates the first date the plan can end or be modified without busting the SEPP and paying penalties, the later of age 59.5 or 5 years.