IRS modifies 20-year-old guidance on what constitutes a series of substantially equal periodic payments

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January 19, 2022
2022-0099

The IRS has issued guidance (Notice 2022-6) on whether a series of payments from an individual account under a qualified retirement plan is considered a series of substantially equal periodic payments under IRC Section 72(t)(2)(A)(iv). The notice modifies and supersedes guidance from 2002 and 2004.

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