The IRS allows you to change your Series of Substantially Equal Periodic Payments (SOSEPP) allowed under §72(t)(2)(A)(iv) – one time, and only one time. And then, you’re only allowed to change your method from either the fixed annuitization method or the fixed amortization method to the Required Minimum Distribution method.
This is the only exception allowed for making a change to your SOSEPP during its enforcement period, which is the later of five years after you started the SOSEPP or when you turn age 59 1/2. The exception is documented in Rev. Ruling 2002-62, 2.03(b).
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I can learn from you, you can learn from me - please leave your comments and links!Jim Blankenship, CFP®, EA, is an expert in personal retirement, IRAs, and tax issues, with more than 25 years of experience in the industry. Read more from this author
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[...] your future payments will be exactly the same until the SOSEPP is no longer in effect. There is a one-time opportunity to change to the Required Minimum Distribution method, described [...]
[...] your future payments will be exactly the same until the SOSEPP is no longer in effect. There is a one-time opportunity to change to the Required Minimum Distribution method, described [...]
[...] once begun (notwithstanding the “one-time change” exception which you can read about here), you have to continue those periodic payments without change for the longer of five years or [...]