Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Internal Revenue Bulletin 2002-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 72.—Annuities; Certain Proceeds of Endowment and Life Insurance Contracts

Substantially equal periodic payments; premature distributions. This ruling provides that a change to the required minimum distribution method of calculating substantially equal periodic payments within the meaning of section 72(t)(2)(A)(iv) of the Code will not generate additional income tax under section 72(t)(1). Q&A–12 of Notice 89–25 modified.

Rev. Rul. 2002–62

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▸Contents — Internal Revenue Bulletin 2002-42

Internal Revenue Bulletin 2002-42

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