72t on the Net
        Information on 72(t) and 72(q) SEPP Plans
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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).


Discussion Forum
- Use our Discussion Forum for any comments, suggestions or questions. To post to the discussion area, you need to be using a current browser like IE7[+] or Firefox 3[+]. If you have a question, please use the Discussion Forum. We will not respond to questions sent to us by email.

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: 09/01/2010-09/30/2010: 2.83% | 10/01/2010-10/31/2010: 2.62% | 11/01/2010-11/30/2010: 2.33%
What's New

Date: 8/22/2010

September, 2010... 120% Mid-Term = 2.33%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE


Date: 7/20/2010

August, 2010... 120% Mid-Term = 2.62%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE


Date: 6/19/2010

July, 2010... 120% Mid-Term = 2.83%, Applicable Federal Rates for 72(t) and 72(q) distributions. Click HERE


Date: 5/19/2010
June, 2010... 120% Mid-Term = 3.27%, 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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