one time change to 72(t)

L1: one time change to 72(t)We have a client that started a 72(t) distribution in March 2000 at age 50. She was withdrawing at 9%. She wants to make a change to her distribution amount. If I understand 2002-62, the only change she can make is to use the Minimum Distribution calculator and the Annuity 2003 mortality table? The language in the ruling refers to switching to the required minimum distribution method. At her age, the RMD is 0, so the 72t calculation must not use the uniform table for RMD calculations age 70.5 and older? Where can I access the table used for these calculations–does the IRS post the table?
Finally the client should make the one time change in 2004 if she’s already drawn a 72(t) distribution this year? Any feedback is welcome.2003-10-21 14:54, By: Shawn, IP: [127.0.0.1]

L2: one time change to 72(t)The RMD Factor is available at about any age and is calculated from the Annuity 2003 table as published in Rev.Rul 2002-62. You can use the links in the left menu to make the calculation. You may also find the resulting factors in Pub 590 on the IRS site.
If your client has already taken a distribution that exceeds the amount calculated for 2003 using the MD method, then she should waint until 2004. I that amount already distributed is less, then she could make the change in 2003.

2003-10-21 15:16, By: Gfw, IP: [127.0.0.1]

L2: one time change to 72(t)The single life expectancies are 31.4 and 30.5 for a 53 / 54 year old respectively.
TheBadger
wjstecker@wispertel.net
2003-10-21 15:19, By: TheBadger, IP: [127.0.0.1]

L2: one time change to 72(t)
I began my 72t distributions on Feb. 1, 2002. I will turn 59 1/2 in June, 2005 and I know I must take 5 years of equal distributions under the guidelines.
If I understand correctly, I will take my final and 5th 72t distribution on Feb. 1, 2006. What is the earliest date that I may withdraw from this retirement account after that date? And may I assume the amount could be either more or less than the 72t amount was?
When setting up the 72t originally, I had split my retirement assets into more than one account and the 72t was assigned to one IRA account only. If I desired, could I make withdrawals from the non-72t retirement account at age 591/2 and prior to June, 2005?
Thanks for your help.2003-10-22 11:01, By: Rich, IP: [127.0.0.1]

L2: one time change to 72(t)Short answer is 2/2/06 & Yes.
TheBadger
2003-10-22 11:20, By: TheBadger, IP: [127.0.0.1]