e/Substantially equal periodic payments

Information
has gloss	eng: Substantially equal periodic payments (SEPP) are one of the exceptions in the United States IRS Code that allows receiving payments without the 10% early distribution penalty from a retirement plan or deferred annuity before the usual 59 1/2 age restriction under certain circumstances. The rules for SEPPs are set out in IRS code section 72(t) (for retirement plans) and 72(q) (for annuities), and allow for three methods of calculating the allowed withdrawal amount. Required minimum distribution method, based on the life expectancy of the account ( or the joint life of the owner and his/her beneficiary ) owner using the IRS tables for required minimum distributions Fixed amortization method over the life expectancy of the owner *Fixed annuity method using an annuity factor from a reasonable mortality...
lexicalization	eng: Substantially equal periodic payments
instance of	c/Personal taxes