Substantially Equal Periodic Payment financial definition of Substantially Equal Periodic Payment. Substantially Equal Periodic Payment finance term by the Free Online Dictionary.

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Rule 72(t)	To qualify under the substantially equal payments exception, the distribution must be part of a series of substantially equal periodic payments (SEPPs) made (at least annually) for the life (or life expectancy) of the individual or the joint lives (or joint life expectancies) of the individual and his or her designated beneficiary. Substantially equal payment exception by Ellentuck, Albert B. / The Tax Adviser The Service determined that by taking the two additional payments, she had impermissibly modified her series of payments before she reached age 59 1/2, and therefore the substantially equal periodic payment exception was no longer effective for the 2004 distribution. No penalty tax on additional IRA distributions by Reichert, Charles J. / Journal of Accountancy Based on the value of the account at that time and its expected growth, it was determined he should take out a fixed sum, hypothetically $28,000 annually for the next 25 years to satisfy the substantially equal periodic payment requirements for early distribution. CCH Says the Bear Market May Be Good Time to Convert to a Roth IRA by PR Newswire	Subprime Meltdown Subprime Mortgage subrogation Subrogee Subrogor Subscribe Subscription Subscription Agreement Subscription Period Subscription Price Subscription Privilege Subscription Ratio Subscription Right Subscription Warrant Subsidiaria subsidiaria integral Subsidiaria totalmente propia Subsidiary Subsidio Subsidized Financing subsidized housing subsidy Substandard Health Annuity substandard housing substantial completion Substantially Equal Periodic Payment Substantially Equal Periodic Payments Substituicao de importacoes Substitute Substitute Check Substitute Sale substitute trustee substitution substitution bond swap Substitution Swap subsurface rights suburb Subvaluado Subvencion del estado Success Tax Successierecht Succession successor in interest successor trustee sucker rally Sudanese Dinar Sudanese Pound Suicide Bombing Suicide Pill Suitability Suitability Rule	Substantial Research Paper substantial rise of prices Substantial Risk of Forfeiture Substantial Security Holder Substantial Shareholder Exemption Substantial United States Market Interest Substantial Waste of Time substantialise substantialised substantialises substantialising Substantialism Substantialism Substantialism substantialist substantialists substantialities substantialities substantialities substantiality substantiality substantiality substantiality Substantialize substantialized substantializes substantializing substantially substantially substantially Substantially Equal Periodic Payment Substantially equal periodic payments Substantially equal periodic payments Substantially equal periodic payments Substantially equal periodic payments (IRS) substantially true substantialness substantialness substantialness Substantials Substantials Substantials substantiate substantiate substantiated substantiated substantiated incident substantiates substantiates substantiating substantiating substantiation substantiation substantiations substantiations substantiative substantiative substantival substantival substantival substantivally

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To qualify under the substantially equal payments exception, the distribution must be part of a series of substantially equal periodic payments (SEPPs) made (at least annually) for the life (or life expectancy) of the individual or the joint lives (or joint life expectancies) of the individual and his or her designated beneficiary.

Substantially equal payment exception by Ellentuck, Albert B. / The Tax Adviser

The Service determined that by taking the two additional payments, she had impermissibly modified her series of payments before she reached age 59 1/2, and therefore the substantially equal periodic payment exception was no longer effective for the 2004 distribution.

No penalty tax on additional IRA distributions by Reichert, Charles J. / Journal of Accountancy

Based on the value of the account at that time and its expected growth, it was determined he should take out a fixed sum, hypothetically $28,000 annually for the next 25 years to satisfy the substantially equal periodic payment requirements for early distribution.

CCH Says the Bear Market May Be Good Time to Convert to a Roth IRA by PR Newswire

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