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§72(t)/§72(q) SEPP Plans Loading

Friday, Apr 28, 2017

About IRC §72(t) Plans

By using IRC Section 72(t) & 72(q), it is possible for you to eliminate the 10% early withdrawal penalty normally due for distributions from an IRA, qualified plan or non-qualified annuity prior to age 59 1/2.

By studying the information on this website like our 72(t) FAQ and Planning Pointers, you will be able to learn the rules that govern Substantially Equal Periodic Payment [SEPP] Plans as defined by IRC Section 72(t) and 72(q).

Discussion Forum

Use our Discussion Forum to get answers to your questions on 72(t) & 72(q) SEPP Plans.

Website Information

The information and tools on this website are provided for informational purposes only. They are not intended to be relied upon as a source of investment, tax or legal advice. You should always consult your own legal/tax consul to the extent you consider necessary. While every effort has been made to offer the current and correct information, inadvertent errors can occur and the specific facts of each individual's situation may change the results and recommendations provided by this website.

If you use of this website or it's planning tools, you agree to release and hold harmless the website and the website's author from any and all claims, demands, and causes of action of any kind or nature whatsoever now and in the future arising out of or in connection with the use of this website or the information provided herein.

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:
♦ 04/01/2017 to 04/30/2017: 2.53%
♦ 05/01/2017 to 05/31/2017: 2.55%
♦ 06/01/2017 to 06/30/2017: 2.55%

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