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Substantially Equal Periodic Payments |
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Substantially equal periodic payments (SEPP) A method of distribution from IRA account assets that under certain conditions is not subject to the IRS's 10% premature withdrawal penalty for those under age 59-1/2. Substantially Equal Periodic Payments Annual distributions that one may take from an IRA without penalty, under certain conditions. Specifically, in order to avoid the penalty, one must agree to receive the payments in roughly the same amount for five years or until one turns 59 1/2 (whichever is longer). The SEPP structure allows one to access money in one's IRA before retirement without penalty, while still discouraging the abuse of the practice. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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SEPP Blatter has called a crisismeeting of FIFA chiefs following the Republic of Ireland's controversial World Cup exit at the hands of France. Byline: PAUL O'HEHIR SEPP BLATTER has admitted that FIFA's decision to seed the World Cup play-off draw was handled badly. Modification or termination of the SEPP before the end of the required time period results in a retroactive application of the 10% penalty to all previous withdrawals and interest charges from the date each withdrawal was received until the modification or termination occurred. |
Sepp |
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