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72(t) & 72(q) SEPP Calculator

The calculators default values are set to values that would be acceptable under Revenue Ruling 2002-62. However, be sure to verify the interest rate using the link in the menu on the left. The rate below is 120% of the mid-term assuming the plan is started in the current month.



Estimated Maximum Interest Rates for 72(t) & 72(q) SEPP Plans where the initial distribution occurs during the following time periods: 07/01/2009-07/31/2009: 2.71% | 08/01/2009-08/31/2009: 3.32% | 09/01/2009-09/30/2009: 3.32%

Owner's Age 
Beneficiary's Age 
Method To Illustrate 
Total IRA Account Balance    
Amount Allocated to SEPP Plan    
Reasonable Interest Rate - The maximum interest rate that may be used for a SEPP plan 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 distribution begins
Reasonable Interest Rate    
Actual Investment Rate    
IRS Penalty Interest Rate    
Use Joint Calculations 
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