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IRS Updates Guidance on Substantially Equal Periodic Payments Exception to 10% Additional Tax
Thomson Reuters / EBIA Link to more items from this source
[Guidance Overview]
Jan. 27, 2022

"The three distribution methods described in the previous guidance are largely unchanged, but some of the requirements have been clarified.... The life expectancy tables that can be used to determine substantially equal payments have been updated.... A 5% floor has been added to the maximum interest rate that can be used when applying the fixed amortization or fixed annuitization method.... A safe harbor method can be used to determine the account balance when applying the fixed amortization and fixed annuitization methods."

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