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IRC §72(t) is always fun. You are going to need a variety of materials, some of which you may already have. They are:

1. IRC §72(t) itself.
2. IRS Publication 590 (contains Tables I & II) needed for the minimum method #1 & amortization method #2. Or alternatively, IRC Reg §1.72-9 Tables V & VI.
3. Notice 89-25, 1989-1 Cumm. Bulletin 662
4. PLR 9705033, 01/31/97
5. Optional will be the UP-1984 Unisex or the 1983 Male/Female Mortality Tables.

{Did some one say this was going to be easy}

If these materials are easily obtainable for you, then you have all you need; however, some of the reading is a bit techncial.

On the other hand, if you would like someone to do the calculations for you and provide and opinion letter to that effect, drop me an e-mail

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