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Full Text of Rev. Rul. 2002-62 Allowing One-Time Switch in Substantially Equal Payments Method (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 3, 2002
11 pages. Excerpt: An individual who begins distributions in a year using either the fixed amortization method or the fixed annuitization method may in any subsequent year switch to the required minimum distribution method to determine the payment for the year of the switch and all subsequent years and the change in method will not be treated as a modification within the meaning of § 72(t)(4).... [Thereafter, the] required minimum distribution method must be followed in all subsequent years.
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