DrMerlot,

<< If the life expectancy method is IRS approved for a series of substantially equal periodic payments, do these payments need to be annual or could they be every 8 months or some other less than one year periodic payment? For example, if the approved amount for a minimum distribution is 10K$, I believe I could take out 3K$ + 4K4 +5K$ at different times during the year so that the sum equals approved 10K$. However can I take out 10K$ in March, July, and November for year 1; 10k$ in May for years 2,3 and 4; and 10K$ February and August for year 5? They are equal periodic payments, but the times are less then or equal to a year.>>

The payments must equal the total withdrawal you must take annually. It makes no difference of how or when you take those payments as long as the total for the year is that called for in the withdrawal method you selected under Section 72(t).

Regards….Pixy