72(t) SEPP Calculator
Penalty-free withdrawals before 59½ under substantially-equal-periodic-payments.
$
%
Must not exceed the permitted rate
%
120% of the applicable federal mid-term rate
Fixed amortization$18,657A fixed annual payment (the larger method at nonzero rates)
Required minimum distribution$8,982Balance ÷ 33.4 (Single Life Table)
Uses the IRS Single Life Expectancy Table (Notice 2022-6, effective 2022+). The amortization interest rate must not exceed 120% of the federal mid-term applicable federal rate (AFR) for a plan month — enter the current figure. Covers the RMD and fixed-amortization methods; fixed annuitization is not modeled.