Substantially equal periodic payments

Insights into substantially equal periodic payments under IRC section 72(t)(2)(A)(iv), with examples.
General Information
Administrators

Find information on complex tax topics

Find resources to help you on topics too complex for telephone assistors to help you with.
General Information
Individuals, Tax Professionals, Businesses

Announcements

Public pronouncements that have only immediate or short-term value specific to retirement plans.
General Information
Administrators

Frequently asked questions

Frequently asked questions (FAQs) regarding OPR and Circular 230 for taxpayers and tax professionals.
About IRS
Tax Professionals

Retirement plans - Notices

A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans.
Legal Guidance (Authoritative)
Administrators

Employee Plans news

Retirement plan news for plan sponsors, participants and tax practitioners. View our current edition, browse the newsletter archive, or subscribe to future editions.
General Information
Administrators