Updated Guidance for SEPP Plans Starting in 2022 or Later (and annually recalculated plans)
Notice 2022-6 issued January 18,2022
2022 Life Expectancy Tables (starting on page 72472) as of November 12, 2020
120% federal mid-term rates updated around the 16-18th of each month
SEPP FAQs
Note: some of the information below has been superseded for SEPP plans beginning in 2022
FAQs Regarding Substantially Equal Periodic Payments from Retirement Plans
Single and Joint Life Expectancy Tables from §1.401(a)(9)-9 (referenced in FAQs)
Revenue Ruling 2002-42 I.R.B Description of 3 Methods and Other Rules
Related IRS Publications
Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans)
Publication 575, Pension and Annuity Income
Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits
Publication 915, Social Security and Equivalent Railroad Retirement Benefits
Publication 939, General Rule for Pensions and Annuities
IRS Forms
IRS Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Understanding IRS Contribution Reporting Forms 1099 and 5498 Instructions