Updated 2026-03-30

SEPP 72(t) Calculator

Calculate penalty-free early withdrawals using all three IRS-approved SEPP methods

Substantially Equal Periodic Payments (SEPP) under IRC Section 72(t) let you withdraw from retirement accounts before age 59 1/2 without the 10% early withdrawal penalty. Compare all three IRS-approved calculation methods to find the right payment amount.

Three IRS-Approved Methods

Required Minimum Distribution: Recalculated annually based on account balance and life expectancy. Usually the lowest payments.
Fixed Amortization: Fixed payments based on life expectancy and a reasonable interest rate. Moderate payments.
Fixed Annuitization: Fixed payments using an annuity factor from IRS mortality tables. Usually the highest payments.

Pavlo Pyskunov

Managing Director & Investment Fund Director

Pavlo Pyskunov analyzes employer-sponsored retirement plans using IRS publications and DOL Form 5500 filings, helping workers maximize their 401(k) savings through data-driven guidance.

Last updated: 2026-03-30