US 2028 72(t) SEPP

72(t) SEPP 2028: locked-in equal annual IRA withdrawals using IRS formula. Skip 10% penalty. Must continue 5 yrs OR until 59½, whichever longer.

IRA balance ($)

Current age

Reasonable interest rate %

Amortization Method

—

RMD Method

—

Amortization SEPP	—
RMD method SEPP	—
Minimum option	—

IRS Section 72(t) Substantially Equal Periodic Payments (SEPP) allow penalty-free pre-59½ withdrawals from IRA/401(k). Three methods: amortization (highest, most common), RMD (lowest), annuitization (mid). Locked-in payments for 5 years OR until 59½, whichever later. Any modification triggers retroactive 10% penalty + interest.

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Last updated May 2026. Sources: IRS Sec 72(t).