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§72(t)/§72(q) SEPP Plans

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

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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:
♦ 02/01/2012 to 02/29/2012: 1.53%
♦ 03/01/2012 to 03/31/2012: 1.40%
♦ 04/01/2012 to 04/30/2012: 1.34%

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