Sustainability Of Substantially Equal Periodic Payments In Early Retirement Under Section 72(t)

Early distributions from tax-deferred retirement plans are allowed without penalty but must continue under for the longer of five years or until the retiree's age 59½. Early distributions under IRS Section 72(t) potentially have life altering consequences and thus require analysis of sustainabi...

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Bibliographic Details
Published in:Journal of business & economics research (Littleton, Colo.) Colo.), 2011-02, Vol.6 (12)
Main Author: Hubbard, Carl M.
Format: Article
Language:English
Online Access:Get full text
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Summary:Early distributions from tax-deferred retirement plans are allowed without penalty but must continue under for the longer of five years or until the retiree's age 59½. Early distributions under IRS Section 72(t) potentially have life altering consequences and thus require analysis of sustainability distributions through the 72(t) period.
ISSN:1542-4448
2157-8893
DOI:10.19030/jber.v6i12.2497