Authoritative Sources
The regulatory foundation and exact data state behind every calculation. Verify both the governing law and the immutable IRS table datasets the engine relies on.
Governing Law
Statutes, regulations, notices, and rulings that define the SEPP rules.
IRS Notice 2022-6
IRS Notice
Notice 2022-6, 2022-10 I.R.B. 463
IRS Substantially Equal Periodic Payments (SEPP) explanatory page
IRS Publication
IRS.gov — Retirement Topics — Substantially Equal Periodic Payments
Treasury Regulation §1.401(a)(9)-9
Regulation
Treas. Reg. §1.401(a)(9)-9
Revenue Ruling 2002-62
Revenue Ruling
Rev. Rul. 2002-62, 2002-2 C.B. 710
Authoritative Data Tables
The exact, immutable IRS-published table datasets used by the calculation engine, with provenance and verification status.
Notice 2022-6 · 2023 and later
Family
JOINT LAST SURVIVOR
Ruleset
NOTICE 2022 6
Authority
Treas. Reg. §1.401(a)(9)-9(d)
Effective from
1/1/2022
Verified
8/16/2026 · system-migration (anchor + DB cross-check)
Row count
7,382
SHA-256 checksum
9adf13296accb3aa…
Why this table exists
Used by RMD calculations when the taxpayer names a sole beneficiary more than 10 years younger, under Notice 2022-6, for plans commencing 2023 or later. Contains 14,641 cells (ages 0–120 × 0–120). If it is missing, joint-life RMD calculations fail closed.
Family
MORTALITY
Ruleset
NOTICE 2022 6
Authority
Treas. Reg. §1.401(a)(9)-9(e)
Effective from
1/1/2022
Verified
8/16/2026 · system-migration (anchor + DB cross-check)
Row count
121
SHA-256 checksum
eaa12e4fabf312ce…
Why this table exists
Used exclusively by the Fixed Annuitization method for plans commencing 2023 or later (Notice 2022-6). The annuity factor is derived from these age-specific mortality rates via the prescribed present-value formula. If it is missing, Fixed Annuitization calculations for 2023+ plans fail closed.
Family
SINGLE LIFE
Ruleset
NOTICE 2022 6
Authority
Treas. Reg. §1.401(a)(9)-9(b)
Effective from
1/1/2022
Verified
8/16/2026 · system-migration (anchor + DB cross-check)
Row count
121
SHA-256 checksum
9152f3f4eadceef7…
Why this table exists
Used by all three methods (RMD, Fixed Amortization, Fixed Annuitization) for SEPP plans commencing on or after January 1, 2023 under the Notice 2022-6 ruleset. The RMD method divides the account balance by the single life expectancy factor; the fixed methods use it as the amortization term. If this dataset is missing or unverified, the engine refuses to calculate any 2023+ SEPP.
Family
UNIFORM LIFETIME
Ruleset
NOTICE 2022 6
Authority
Treas. Reg. §1.401(a)(9)-9(c); Notice 2022-6 appendix (ages 10–71)
Effective from
1/1/2022
Verified
8/16/2026 · system-migration (anchor + DB cross-check)
Row count
111
SHA-256 checksum
4cdf4cbf3b9e7df4…
Why this table exists
Used by RMD calculations when the taxpayer elects the Uniform Lifetime table (generally the default for account owners with a spouse more than 10 years younger) under Notice 2022-6, for plans commencing 2023 or later. If it is missing, those RMD calculations fail closed.
Rev. Rul. 2002-62 · Pre-2023
Family
JOINT LAST SURVIVOR
Ruleset
REV RUL 2002 62
Authority
Treas. Reg. §1.401(a)(9)-9, Q&A-3 (as in effect before 2022)
Effective from
1/1/2002
Verified
8/16/2026 · system-migration (dual-parse + pinned source checksum + anchor + DB cross-check)
Row count
6,787
SHA-256 checksum
3e576f4caec706ee…
Why this table exists
The pre-2022 joint life table from 26 CFR 1.401(a)(9)-9 Q&A-3 as in effect before T.D. 9930 (November 2020). Used for joint-life RMD calculations on plans governed by Rev. Rul. 2002-62. If it is missing, historical joint-life RMD calculations fail closed.
Family
MORTALITY
Ruleset
REV RUL 2002 62
Authority
Rev. Rul. 2002-62, Appendix B
Effective from
1/1/2002
Verified
8/16/2026 · system-migration (dual-parse + pinned source checksum + anchor + DB cross-check)
Row count
116
SHA-256 checksum
c9676f290c9b3366…
Why this table exists
The mortality table from Rev. Rul. 2002-62 Appendix B, used exclusively by Fixed Annuitization on pre-2022 plans. If it is missing, historical Fixed Annuitization calculations fail closed.
Family
SINGLE LIFE
Ruleset
REV RUL 2002 62
Authority
Treas. Reg. §1.401(a)(9)-9, Q&A-1 (as in effect before 2022)
Effective from
1/1/2002
Verified
8/16/2026 · system-migration (dual-parse + pinned source checksum + anchor + DB cross-check)
Row count
112
SHA-256 checksum
13b6b48fb24e87f0…
Why this table exists
Same role as SINGLE_LIFE_2022, but for SEPP plans that commenced before January 1, 2022 and are governed by Revenue Ruling 2002-62 — and for 2022-commencement plans where the taxpayer elected Rev. Rul. 2002-62. If it is missing, the engine blocks all historical (pre-2022) SEPP calculations entirely.
Family
UNIFORM LIFETIME
Ruleset
REV RUL 2002 62
Authority
Rev. Rul. 2002-62, Appendix A; overlap ages 70–115 identical to Treas. Reg. §1.401(a)(9)-9, Q&A-2 (pre-2022)
Effective from
1/1/2002
Verified
8/16/2026 · system-migration (dual-parse + pinned source checksum + anchor + DB cross-check)
Row count
106
SHA-256 checksum
ada4e24288ffc797…
Why this table exists
The Uniform Lifetime table from Rev. Rul. 2002-62 Appendix A, used for RMD calculations on pre-2022 plans that use the Uniform Lifetime election. Ages 70–115 are identical to the pre-2022 CFR regulation table and are cross-verified at ingest. If it is missing, historical Uniform Lifetime RMD calculations fail closed.