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72(t) Rule & SEPP Calculation Advice

Welcome to 72(t) Professor, powered by The Spivak Financial Group. With over 500+ clients nationwide and 35+ years of experience, we specialize in 72(t) penalty-free income planning. We are a boutique, full-service independent wealth management firm operating under a fiduciary standard with no proprietary products or solutions. We help you choose the right investment option(s) and customize a plan of action to help you achieve your wealth management goals and objectives.

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IRS Rule 72(t) SEPP

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IRS Rule 72(t) allows penalty-free withdrawals from IRA accounts and other qualified retirement accounts like 401(k) and 403(b) plans. A properly structured 72(t) Series of Equal Periodic Payments (SEPP) allows you to take income from your account without incurring a 10% early withdrawal penalty normally imposed if you take distributions before age 59½.

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How Are Payments Calculated?

Distributions must be taken for the longer of 5 years or until age 59½ . The amount you must withdraw is determined using one of three methods.

Life Expectancy
(RMD Method)

Calculated by dividing your account balance by your life expectancy. The distribution amount is recalculated each year, so your withdrawals fluctuate.


Calculated using your life expectancy, account balance and an interest rate to determine the distribution from your IRA. The distribution amount remains the same each year.


Calculated by dividing your account balance by an annuity factor based on your life expectancy and an assumed interest rate. Your distribution amount remains the same each year.

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Stuart Spivak

We are 72(t) Specialists

The Spivak Financial Group focuses on 72(t) SEPP income planning as our specialty.

  • 30+ years of helping individuals & families
  • Helping 500+ clients nationwide with 72(t) income planning
  • A+ Rating with Better Business Bureau
  • Operating under a fiduciary standard – our clients’ interests always come first
  • Independent: No proprietary products
  • Personalized solutions
  • Comprehensive Wealth Management
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We offer a consultation.

Would you like a personalized income estimate of what your 401(k), TSP, 403(b), 457 plan or IRA can generate penalty-free using IRS Rule 72(t)?

No Risk.
No Obligation.

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This is not a DIY project. We handle the process from A-Z. We make it simple to work with the experienced 72(t) Professor Team, powered by The Spivak Financial Group.

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Schedule a Complimentary Consultation

See if this approach is right for you. If so, we prepare a custom analysis for you.

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Set Up

Establish an IRA with a 72(t)-friendly custodian. We certify the calculation. We manage your account. We handle all of the paperwork.

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Penalty-Free Income

Start receiving your 72(t) Series of Equal Periodic Payments. We keep you off the IRS’ mailing list.

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Want Expert Advice? We Can Help.