Taking full annual distribution if starting 72t payment later in the year

L1: Taking full annual distribution if starting 72t payment later in the year
Can an individual take the full annual distribution in the calendar year if he/she is starting the 72t payment later in the year?
For example, if the initial SEPP payment using the Minimum Distribution Method is $15,000 (or $1,250 month) starting in April 2019, can an individual elect to take that entire payment for the first year ($15,000/ 9 remaining months or $1,666 month through December 2019)? Or is it best to take the $1,250 over 12 months and recalculate in April 2020?
What would be the rule if using the Amortization or Annuity method? Does an individual need to take the full SEPP payment in the first year if starting later in the year?
2019-04-10 15:01, By: Robert, IP: [50.197.52.123]

L2: Taking full annual distribution if starting 72t payment later in the year
This is not a difficult concept. Once you calculate the ANNUAL DISTRIBUTION AMOUNT, you have 2 options:
1. Take that full ANNUAL AMOUNT at any time, in any amount, or at any frequency, so long as you take that TOTAL AMOUNT by 12/31 in the 1st calendar year.
2. Take a prorated amount of the TOTAL ANNUAL AMOUNT for the remaining months of the 1st calendar year, at any time, in any amount, or at any frequency, so long as you take the TOTAL PRORATED AMOUNT by 12/31 in the first calendar year.
If you start under approach #2, you can change to #1 any time during the 1st year before 12/31.
In the 2nd and all future years (except the last year), you MUST take the full ANNUAL AMOUNT at any time, in any amount, or at any frequency, so long as you take EXACTLY the TOTAL ANNUAL AMOUNT by 12/31 of each future year.
2019-04-10 16:19, By: dlzallestaxes, IP: [173.59.117.151]