72(t) SEPP methodology preview

Review example inputs and the structure of IRS Notice 2022-6 without receiving a payment amount.

Example inputs only

Explore the Notice 2022-6 input model

Validation pending

Change the example values to see which facts the methodology requires. This preview intentionally produces no payment amount.

Example single-account balance

A SEPP series is tied to one account.

Example birth date

Example first distribution date

This date is the commencement and modification-period anchor.

MethodLife-expectancy table

Example distribution year

RMD inputs are redetermined for each distribution year.

No payment output

Payment output is unavailable while independent professional validation is pending.

Methodology covered by the preview

Required minimum distribution

Uses an eligible account balance and life-expectancy factor. The balance, factor, and annual amount are redetermined for each distribution year using the same selected table. The first distribution date stays the modification-period anchor under Notice 2022-6 §2.04.

Fixed amortization

Amortizes the account using a permitted interest rate and an eligible life-expectancy table. The permitted rate depends on Notice 2022-6 and official rates for the two preceding months.

Fixed annuitization and joint-life paths are unavailable

Fixed annuitization remains unavailable because its distinct mortality-table path has not been reproducibly verified. The Joint and Last Survivor Table is also unavailable pending authoritative transcription and external review. This preview does not substitute another table or formula for either path.

Key limitations

No eligibility determination or individualized tax guidance.
No actionable annual or periodic payment output.
No recapture-tax or interest calculation after a modification. Notice 2022-6 §2.04 is the cited modification/recapture rule.
No automatic retrieval of the current federal mid-term rates.
Each series and its withdrawals must be evaluated account by account.
Pre-2022 commencements are outside this Notice 2022-6 preview and fail closed.
Official 120% mid-term rate coverage currently supports first-payment months only through September 2026; later starts fail closed.
Fixed-method 2022 starts fail closed because verified 2021 lookback rates are not in the ledger.

Planning alternatives to explore

Review a 2026 Roth conversion estimate
Model part-time income with Barista FIRE
Discuss taxable savings, cash reserves, Rule of 55 eligibility, and other bridge strategies with a qualified professional.

Official sources

Methodology record v0.1.0 · status: validation pending · page dated August 15, 2026