Are there new rules that may be used for calculating substantially equal periodic payments under section 72(t)(2)(A)(iv)?
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.
Related Questions
- How are annual, substantially equal periodic payments determined for purposes of the required minimum distribution method, the fixed amortization method and the fixed annuity method?
- Are there new rules that may be used for calculating substantially equal periodic payments under section 72(t)(2)(A)(iv)?
- Must IRAs be aggregated to calculate substantially equal periodic payments?