payment of a substantial fine ➜ High quality example sentences ✓ ordinary participants also risk a substantial fine of 1m roubles (£;. Substantially equal periodic payments (SEPP) are one of the exceptions in the United States IRS Code §72(t)(1) that allows receiving payments without the 10%. Learn more about SEPPs and how they work. Through substantially equal periodic payments. (SEPPs), you can withdraw money from your IRA before you reach.
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