Welcome to 72t on the Net

By using IRC Section 72(t), it is possible to eliminate the 10% early withdrawal penalty normally due for distributions from an IRA prior to age 59 1/2. By studying the information on this website like our 72(t) FAQ, 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).

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SEPP Calculators: Distributions / Reverse / First Modificaton Date

Maximum Interest Rates for 72(t) & 72(q) SEPP Plans where the initial distribution occurs during the following time periods: 03/01/2010-03/31/2010: 3.39% | 04/01/2010-04/30/2010: 3.39% | 05/01/2010-05/31/2010: 3.23%

What's New

Date: 2/19/2010
March, 2010... 120% Mid-Term = 3.23%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

Date: 1/20/2010
February, 2010... 120% Mid-Term = 3.39%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

Date: 12/22/2009

January, 2010... 120% Mid-Term = 2.95%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

Date: 11/17/2009

December, 2009... 120% Mid-Term = 3.16%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

Date: 10/18/2009

November, 2009... 120% Mid-Term = 3.10%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

This site is provided for informational purposes only - not to offer either legal or tax advice. On this site you will find information on IRC Section 72(t) and IRC Section 72(q). These plans are typically referred to as Substantially Equal Periodic Payments [SEPP] Plans. There is also information on Minimum Distributions and a variety of helpful calculators. You'll find more disclaimers here.

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SEPP Calculators: Distributions / Reverse / First Modificaton Date

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