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IRS Publishes Frequently Asked Questions About Revenue Ruling 2002-62
Internal Revenue Service [IRS] 
Nov. 18, 2002
Excerpt: Are there new rules that may be used for calculating substantially equal periodic payments under section 72(t)(2)(A)(iv)? ... If an individual began receiving substantially equal periodic payments before calendar 2003 using one of the three methods in Notice 89-25, may that individual continue with that method on or after January 1, 2003? ... Are the methods contained in Rev. Rul. 2002-62 the only acceptable methods of meeting section 72(t)(2)(A)(iv) of the Code?
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