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.

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Introduction
Planning Pointers
FAQ
72(t) & 72(q) Calculators
SEPP Sample Form
10% Penalty Exceptions
PLRs of Interest
Rev. Rul. 2002-62
IRC Section 72
IRS Notice 89-25
Final Thoughts