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כיצד לחשב את SEPP 72(t) Distribution

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A distribution of retirement savings across different accounts and tax treatments under IRS Rule 72(t).

נוסחה

Substantially Equal Periodic Payment (SEPP) = Account Balance / Life Expectancy Factor

מדריך שלב אחר שלב

  1. 1Calculate your current retirement account balance
  2. 2Determine your life expectancy factor using IRS tables
  3. 3Divide the balance by the factor to get your annual payment amount
  4. 4Ensure payments are taken for at least 5 years or until age 59.5

Worked Examples

קלט
Balance: $500,000, Life Expectancy: 25 years
תוצאה
$20,000 annual SEPP
Allows penalty-free withdrawal before age 59.5

Common Mistakes to Avoid

  • Not following the 5-year rule
  • Stopping payments prematurely

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