"999567040"^^ . . . . . . "Substantially equal periodic payments (SEPP) are one of the exceptions in the United States Internal Revenue Code that allows a retiree to receive payments before age 591\u20442 from a retirement plan or deferred annuity without the 10% early distribution penalty under certain circumstances."@en . "Substantially equal periodic payments"@en . . . . . . . . "Substantially equal periodic payments (SEPP) are one of the exceptions in the United States Internal Revenue Code that allows a retiree to receive payments before age 591\u20442 from a retirement plan or deferred annuity without the 10% early distribution penalty under certain circumstances."@en . . . . "3084"^^ . . . . . . . . . . . . . "5379739"^^ . .