"[1] Is there an exception to the tax for distributions in substantially equal periodic payments? ... [2] Is there guidance on this exception? ... [3] How are interest rates determined? ... [4] How is life expectancy determined? ... [5] How is the account balance determined? ... [6] How are payments determined under the three methods? ... [7] Can I change from one method to another in calculating substantially equal periodic payments? ... [8] What is the effect of an account being completely depleted? ... [9] Are these the only acceptable ways of determining substantially equal periodic payments? ... [10] Can I take my substantially equal periodic payments on a monthly basis? ... [11] When do I fulfill my obligation to take substantially equal periodic payments?"  MORE >>