72(t) periodic payments

[Earl]

I find that payments, to beat the extra 72(t) tax, must begin after separation from service.

I have a partnership that will be disolving. So there is separation but the sponsor will go away so the plan needs to go away also.

One partner wants to start a distribution stream. If he sets up a plan as a Sole Prop and rolls his account to that plan, I think he loses the "separation" qualifier.

(He has non-standard assets so he doesn't want to go to an IRA.)

Any ideas on how this can be accomplished?

Thanks -