Death Taxes and “Last SEPP ditribution”

L1: Death Taxes and “Last SEPP ditribution”These events are certain in the life of all of us with an SEPP under 72t.
In this time of shrinking SEPP account balances, how can we preserve precious IRA assets by making the last distribution as small as possible without creating a “Modifaction” to the SEPP?
On 12/24/01, Gfw said in a reply to RLB, subject, Age 59.5 Final Distribution, “You are right about there being no clear guidance”. I agree.
My situation is such that I turn 59.5 on 1/23/03, but I have an annual distribution due 1/19/03 for $20,000.00. In my case the 5yr rule does not apply. My current thought is to use a “Stub Year End” theory. Similar to a “Stub Year Start”, I would prorate the 2003 annual amount to one month(Jan 03) down from $20,000.00 to $1,666.67(20,000.00/12). It hardly seems reasonable to me that had I waited 5 days(from 1/19/1993 to 1/24/1993) to make my first withdrawal there would be no withdrawal required at all in 2003(Zero vs $20,000.00).
I appreciate any comments on this subject.
We all plan for “Death and Taxes” and eventually we will all take a “Final SEPP Distribution”, hopefully with good guidance.
Thanx PCK

2002-11-22 11:53, By: PCK, IP: [127.0.0.1]

L2: Death Taxes and “Last SEPP ditribution”And to really minimize the distribution, you may want to discuss with your advisors switching to the new MD method on 01/01/2003 and using 1/12 of that payment instead of 1/12 of the scheduled distribution.
Just my thoughts!2002-11-22 15:06, By: Gfw, IP: [127.0.0.1]