Submitted by email@example.com on Tue, 2007-07-31 14:32 Forums: IRA Discussion ForumClient age 39 considering a 72(t) SEPP payment of 6% that is only guaranteed for 16.7 years (to age 55). If account balance went to zero at that time (highly unlikely), would this be a bust? I think I remember that being an exception. Al Permalink Submitted by alan-oniras@yah... on Tue, 2007-07-31 18:36 Al, Any otherwise qualified plan under 72q or 72t that simply runs dry is not considered a busted plan. That was clarified in RR 2002-62. 39 certainly is a very early retirement, and client may need a second SEPP or even a third over a 20 year span.