irs writings on definition of substantially equal

L1: irs writings on definition of substantially equalAre there any IRS writings that document the definition of “substantially equal”. Most of the posts suggest that a $1.00 variance is okay but $100 is not. Just interested to have something in my packet of documentation. 2005-12-31 10:52, By: the rat, IP: [69.227.209.191]
L2: irs writings on definition of substantially equalEssentially, “substantially equal” means exactly equal unless you design a SEPP plan that takes advantage of one of the “substantially” provisions. They are:
1. (Switching to) the use of the RMD method.
2. Annual recalculation plans.
3. Fixed plans with COLAs designed into them (I think this one is okay even though it has not been ruled upon in some number of years).
Absent the above, SEPP distributions needd to be exactly equal. So your real question is; what constitutes exactly equal? Anything under a dollar.
TheBadger
wjstecker@wispertel.net
2005-12-31 13:11, By: TheBadger, IP: [66.250.23.25]