TiggerToo,<<I am looking for suggestions for interest rate assumption for "Amortization Method" for Significantly Equal Periodic Payments (SEPP) in order to avoid the 10% penalty for early withdrawal.If you don't have suggestion for rates, what method do you suggest to calculate a rate? I am also looking for rational to support the suggestion.>>You're fairly safe in using a rate that's between 80% and 120% of the federal mid-term bond rate.I discussed the methods for use of Section 72t calculations awhile back. Here's a link:http://boards.fool.com/Registered/Message.asp?id=1040013000805003&sort=postdateIf you haven't read that missive, you should. This is one area where you want to proceed cautiously.Regards....Pixy
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