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.
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Newcastle Labour MP Chi Onwurah spoke out in the Commons over the re-election of Fifa supremo Sepp Blatter amid the corruption allegations which are swirling around
Basically a SEPP provides access to retirement funds penalty-free prior to age 59 1/2, if certain very stringent requirements are met.
Unfortunately, the race for the presidency is currently lacking that one big contender and the fear is Sepp Blatter could run rings around all of them.
Sepp Blatter believes there is still time to switch the 2022 World Cup to winter "The executive committee will certainly follow my proposal.
In such cases, tax advisors should consider the SEPP, which offers a wider range of planning opportunities.
Note: However, a life only or life with period-certain guarantee settlement option should qualify for the SEPP exception to the 10 percent penalty tax rule under IRC Section 72(q)(2)(D).
WORLD's 24th-ranked sailor Mati Sepp skippered defending champions Estonia continued to dominant the show in the 2012 Kingdom Match Race Sailing at Bahrain Sailing Club near Al Jazayer Beach in Zallaq.
Le president de la Fifa Sepp Blatter s'est dit convaincu vendredi que les reformes lancees depuis un an permettront de redorer le blason de son institution qui n'a rien selon lui d'"une organisation corrompue ou mafieuse" decrite dans certains medias.
Sepp Holzer's permaculture; a practical guide to small-scale, integrative farming and gardening.
ALEX McLeish feels the strides English football has tried to make to combat racism should not be forgotten during the Sepp Blatter row.
Summary: Members of the sporting community have called on Sepp Blatter to resign over claims there is "no racism in football".