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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
Maximum Interest Rates for 72(t) & 72(q) SEPP Plans
The maximum interest rates where the initial plan distribution occurs during the following time periods are: 02/01/2012-02/29/2012: 1.53% | 03/01/2012-03/31/2012: 1.40% | 04/01/2012-04/30/2012: 1.34%
What's New at 72t.Net
Date Posted: 1/20/2012

February, 2012... 120% Mid-Term = 1.34%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

Date Posted: 12/21/2011

January, 2012... 120% Mid-Term = 1.40%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

Date Posted: 11/18/2011

December, 2011... 120% Mid-Term = 1.53%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE

Date Posted: 10/27/2011
Date Posted: 10/20/2011

November, 2011... 120% Mid-Term = 1.45%, 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.


72t/72q/SEPP Links

♦ 72(t)/72(q) Introduction
♦ SEPP Planning Pointers
♦ FAQ, Frequently Asked Questions
♦ 72(t)/72(q) Sample Form
♦ Exceptions to the 10% Penalty
♦ Private Letter Rulings of Interest
♦ Revenue Ruling 2002-62
♦ IRS Notice 89-25
♦ IRC Section72
♦ Final Thoughts on 72(t)/72(q)

SEPP Calculators:
Last Forum Posts

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