IRS Notice 2022-6

1 Credits: Taxes


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Course Level
CPE Credits

1 Credits: Taxes

Course Description

In this latest course from Lawrence Pon (CPA/PFS) he will be taking you through some of the recent IRS guidance through IRS Notice 2022-6, issued in January of 2022. This notice updates the guidance for IRC §72(t), also known as the Substantially Equal Periodic Payments or SEPP. This course will serve as a comprehensive overview.

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Learning Objectives

Upon completion of this course, attendees will have an understanding of the following topics:

  • Overview of IRS Notice 2022-6
  • Overview of SEPP
  • Exceptions to Early Distribution Penalty
  • RMD Method
  • Fixed Amortization Method
  • Notice 2002-62
  • Change in Interest Rate
  • Early IRA Distributions- Avoiding the 10% Penalty
  • New Life Expectancy Tables
  • Roth Conversion & SEPP
  • Retirement Assets and Change in Method
  • Account Being Completely Depleted
  • Private Letter Rulings
  • When to Fulfill Obligation to take SEPP
  • Other Planning Considerations
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Course Specifics

Course ID
Revision Date
March 24, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01993-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1730
CTEC Federal Tax Law Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Larry Pon

Larry Pon is a Certified Public Accountant, Personal Financial Specialist, Certified Financial Planner, Enrolled Agent, United States Tax Court Practitioner, and Accredited Estate Planner in Redwood Shores, CA. Mr. Pon has been in practice since 1986 and enjoys helping his clients reach their financial goals. He frequently speaks on tax and financial planning topics to tax professionals, financial advisors, and the general public nationally. Mr. Pon received his BS in Business Administration with emphases in Accounting and Finance from the University of California, Berkeley and MS in Taxation from Golden Gate University in San Francisco.