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Early Distributions and Periodic Payment Strategies

Taxes

Early Distributions and Periodic Payment Strategies

Course 33452A · 2 hrs · CPA & EA

Navigating early retirement distributions without triggering unnecessary penalties requires knowing both the rules and the exceptions. This course covers the 10% early distribution penalty, the exceptions that apply, and the substantially equal periodic payment (SEPP) rules under IRC Section 72(t). You'll learn how to structure compliant payment schedules, what happens when a client strays from safe harbor guidelines, and how to advise clients who want access to retirement funds before the standard withdrawal age. Practical for any tax professional with clients in retirement or near-retirement situations.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Early Distributions and Periodic Payment Strategies
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

Courses and Formats:

We currently offer 248 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

Pricing:

Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

IRS Credit Reporting:

All courses completed with a passing score are automatically reported to the IRS as long as you have provided your PTIN number to us. Courses are reported every business day, but please note that the IRS may take up to 48 hours to post recently reported credits in your PTIN account online.

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If you are not completely satisfied with your courses, for any reason, you may request a full refund at any time within 45 days of your purchase.

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📞 (800) 787-5313

✉️ Support@PacificCPE.com

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License Information:

NASBA Sponsor ID: 143718

IRS CE Provider ID: TJTMJ

Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.