copyright 2004 William J. Stecker
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.