After the taxpayer has received a SoSEPP payment determined under one method, can the taxpayer change to another method? What is the effect of the assets being completely …

Sep 1, 2025 · A Substantially Equal Periodic Payment (SEPP) plan allows you to withdraw from retirement accounts before age 59½ without the usual 10% penalty, aligning with IRS Rule 72 (t).

Oct 6, 2025 · What is a SEPP plan? A SEPP plan is a way to withdraw funds from a retirement account prior to age 59½ using an IRS-approved method to calculate the withdrawal, or payment.

Substantially equal periodic payments (SEPP) are one of the exceptions in the United States Internal Revenue Code that allows a retiree to receive payments before age 59 from a …

Aug 19, 2024 · Substantially equal periodic payments (SEPP) are a series of withdrawals taken from retirement accounts before age 59 1/2, calculated using IRS-approved methods, that …

Dec 5, 2023 · However, early retirees can still access their funds by taking what is known as substantially equal periodic payments (SEPP) in an IRA, 401 (k), 403 (b) or other qualified …

Maybe you’ve heard of substantially equal periodic payments, sometimes referred to as SEPP, or maybe more commonly “72 (t)” or “72 (t) distributions”.

Apr 24, 2025 · Background: In the past we have covered the special rule in the Tax Code that permits withdrawals from an IRA prior to age 59 ½ without penalty, called the substantially …

Explore how Retirement Distribution Rule 72 (t) and SEPP can help you get clients access to their money when they need it.

Jul 5, 2025 · It does not apply to non-US investors. One way an investor can take withdrawals from a traditional IRA before the age of 59 1/2 without triggering the 10% early withdrawal …