72T Substantially Equal Payments Resources

[Guest Robert Tonkin]

I am looking for IRS Ruling 72T Substantially Equal Payment information on the net. I have searched for hours in vain. Would anyone be willing to share resource locations for this ruling? I am specifically looking for a copy of the ruling and resources of firms or institutions who may perform these calculations. Thanks.

[Guest Bill]

Good explanation of the rules is in IRS Publication 575 Pension and Annuity Income at www.irs.ustreas.gov/prod/forms_pubs/pubs.html