RESOURCES & INSIGHTS
72(t) Articles & Guides
Expert insights on IRS Rule 72(t) SEPP planning, early retirement strategies, and penalty-free distributions from your retirement accounts.
Featured Article
What is a 72(t) SEPP Plan? A Complete Guide
Learn everything you need to know about IRS Rule 72(t) Substantially Equal Periodic Payments and how they can help you access retirement funds early.
A Substantially Equal Periodic Payment (SEPP) plan under IRS Rule 72(t) allows you to access retirement funds before age 59½ — completely penalty-free.
All Articles
The Three 72(t) Calculation Methods Explained
IRS Rule 72(t) offers three approved calculation methods: RMD, Fixed Amortization, and Fixed Annuitization. Here's how each works and which may be right for you.
5 Costly 72(t) Mistakes to Avoid
A single mistake in your 72(t) plan can trigger retroactive penalties on all your distributions. Learn the most common errors and how to avoid them.
Using 72(t) for Early Retirement: Is It Right for You?
Many people dream of retiring before 59½. A 72(t) SEPP plan can make that possible — but it's not the right choice for everyone. Here's what to consider.
72(t) Distributions: IRA vs. 401(k) — What's the Difference?
While 72(t) rules apply to both IRAs and 401(k) plans, there are important differences in how they work for each account type.
How Interest Rates Affect Your 72(t) Distribution Amount
The interest rate you use in your 72(t) calculation significantly impacts your distribution amount. Here's how to choose the right rate.
The Complete 72(t) SEPP Compliance Guide for 2026
Maintaining IRS compliance with your 72(t) SEPP plan requires careful attention to rules and documentation. Here is everything you need to know for 2026.
72(t) SEPP vs. Roth Conversion Ladder: Which is Better for Early Retirement?
Two popular strategies for accessing retirement funds before 59½ are the 72(t) SEPP plan and the Roth conversion ladder. Here's how they compare.
72(t) SEPP Plans for Business Owners and Self-Employed Individuals
Business owners and self-employed individuals have unique retirement accounts — SEP-IRAs, SIMPLE IRAs, Solo 401(k)s — and special considerations for 72(t) planning.
Tax Planning Strategies for Your 72(t) SEPP Distributions
72(t) distributions are taxable as ordinary income. Smart tax planning can significantly reduce your tax burden and maximize your net income from your SEPP plan.
72(t) SEPP Plans and Divorce: What You Need to Know
Divorce can have significant implications for an existing 72(t) SEPP plan. Understanding the rules before dividing retirement assets can prevent costly mistakes.
How to Find a Qualified 72(t) Advisor Near You
Not all financial advisors understand the complexities of IRS Rule 72(t). Here's how to find a qualified 72t advisor who specializes in SEPP planning.