A Practical Guide to SEPPs and IRC section 72(t)

copyright 2004 William J. Stecker

A Practical Guide To Substantially Equal Periodic Payments and Internal Revenue Code Section 72(t), 4th edition

Disclaimer: This guide is provided free of charge keeping in mind the ever changing landscape of federal income taxation.  Changes have been made to IRC §72(t) over the years; some subtle and others to add additional exceptions to the surtax.  As a result, readers should consider the Guide as a place to start; not a place to end in their planning and thinking on this issue.  Prudent readers will use the Guide to build a base of knowledge and then, if so interested, to definitively seek out professional guidance on the current law and its interpretations to one’s specific circumstances.