Where can I get Notice 89-25, the reasonable interest rate for periodic IRA distributions before age 59 1/2?
IRS Notice 89-25, Q & A 12, as modified by IRS Revenue Ruling 2002-63, 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 text of Notice 89-25 and Revenue Ruling 2002-63 are available in Internal Revenue Cumulative Bulletin 1989-1, at page 662 and Internal Revenue Cumulative Bulletin 2002-2 at page 710, respectively. The Internal Revenue Cumulative Bulletins are available at most IRS offices, law libraries and some public libraries.
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?
