SEPP

[Guest danmar]

On an IRA, you should use the current IRA account value to calculate the first year's SEPP.

Under the Amortization method, you can choose whether or not to recalculate the SEPP each year. If you don't recalc, you'll draw a constant amount each year. If you choose to recalc, you would use the 12/31 prior year balance to figure the distribution amounts in years 2 and later.

If the SEPP is on a QP, the plan administrator would set these calculation guidelines.

[Guest jason]

Are there any guidelines to the balance you can use when calculating an SEPP distribution in the first year... specifically using the amortization method.