There are 3 calculators on this site to help in your planning your 72(t) / 72(q) / SEPP plan. The first 2 calculators calculate payments and the 3rd calculator 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 initial 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.