72(t) Rule: Substantially Equal Periodic Payments
Three Methods to Avoid 10% Penalty Clearly Explained - Recorded 9/4/25
One often overlooked exception to the 10% early withdrawal penalty is taking distributions as a series of substantially equal periodic payments. This course will review the requirements for utilizing the exception, how to calculate the payment amounts, and how this can be used as a tax planning opportunity for taxpayers.
Learning Objectives
- List the requirements that must be met for the substantially equal periodic payments exception.
- Describe the IRS methods for calculating the required distribution amounts.
- Summarize the circumstances that cause the exception to no longer apply.
- Describe the consequences of failing to take the required distributions.
Education Information
IRS Program Number: NMVBP-T-00308-25-S
Credit hour: 1 NASBA CPE / 1 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QAS Self-Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor.
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