Are there new rules that may be used for calculating substantially equal periodic payments under section 72(t)(2)(A)(iv)?

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Are there new rules that may be used for calculating substantially equal periodic payments under section 72(t)(2)(A)(iv)?

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Yes. These new rules can be found in Rev. Rul. 2002-62, 2002-42 I.R.B. 710 , which was made public on October 3, 2002, before its publication in issue 2002-42 of the Internal Revenue Bulletin on October 21, 2002. Rev. Rul. 2002-62 consolidates the descriptions of the methods in one place and describes the components of the various methods.

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