A Practical Guide To Substantially Equal<br>Periodic Payments And Internal Revenue<br>Code §72(t)

4rd Edition by William J. Stecker, CPA

November, 2004 --- new 4th edition with all of the updates needed to reflect the issuance of Revenue Ruling 2002-62 in October, 2002 as well as all Private Letter Rulings issued subsequently.

This text is a must read for anyone under age 60 who is contemplating early retirement and has substantial 401(k) or IRA assets. This text will teach the reader everything they need to know about avoiding the 10% surtax on early withdrawals as defined in IRC 72(t). All computational methods are covered and how to plan and properly execute substantially equal periodic payments. This is the definitive text on IRS 72(t) including more than 190 footnotes citing all of the relevant legal authorities.

Taxpayers, financial advisors, tax accountants & lawyers need this text on their bookshelf.

Chapter 1 covers all of the legal sources governing the computation and execution of substantially equal periodic payments, SEPPs as well as a detailed review of all twelve exceptions to the surtax.

Chapter 2 covers common concepts applicable to SEPPs including: types of income, age windows, reversibility & errors and penalties.

Chapter 3 is exclusively devoted to special ROTH taxation issues, ROTH withdrawal sequencing and how to implement the Net Unrealized Appreciation rules.

Chapter 4 takes an in-depth look at the three IRS approved methods: the minimum, amortization and annuitization methods as well as interest rate selection and portfolio withdrawal rates.

Chapter 5 is devoted to the new concepts of how to avoid the 10% surtax when IRA assets are exhausted or taxpayers wish to make a permissable method change.

Chapter 6 is a tactics chapter covering detail planning issues such as: account fracturing, launching multiple SEPP programs, annually recalculated SEPP plans, COLAs, death, divorce, improper transactions, planning for flexibility and a special section on tax planning for the wealthy.

Chapter 7 proposes a SEPP risk assessment profile and how to determine when a taxpayer should go it alone, seek professional guidance or potentially obtain a private letter ruling from the IRS.

Chapter 8 is devoted to administrative issues such as: record keeping, trustee communications and proper tax reporting.

Date Published: November, 2004 ---- Length - 152 pages

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