Where can I get Notice 89-25 for an example of a reasonable interest rate for periodic IRA distributions before age 59 1/2?
IRS Notice 89-25, Q&A-12, explains what constitutes a series of substantially equal payments from an IRA to avoid the 10 percent additional tax on early distributions from qualified retirement plans. The entire text of Notice 89-25 is contained in the Internal Revenue Cumulative Bulletin 1989-1, which is available at most IRS offices, law libraries, and some public libraries. You can also locate and download the most recent Internal Revenue Bulletins by visiting Tax Regs in English.
IRS Notice 89-25, Q & A 12, explains what constitutes a series of substantially equal payments from an IRA to avoid the 10 percent additional tax on early distributions from qualified retirement plans. The entire text of Notice 89-25 is contained in the Internal Revenue Cumulative Bulletin 1989-1, at page 662, which is available at most IRS offices, law libraries, and some public libraries.
Related Questions
- Where can I get Notice 89-25 for an example of a reasonable interest rate for periodic IRA distributions before age 59 1/2?
- Where can I get Notice 89-25, the reasonable interest rate for periodic IRA distributions before age 59 1/2?
- IRAs also require distributions beginning at age 70 1/2. Does that also apply to qualified plans?
