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The court found that racial segregation violated Hartford rights and the State Constitution, saying: "Every passing day denies these children their constitutional right to a substantially equal educational opportunity".
Under those rules, single-sex classes may be permitted as long as they are voluntary, students have a substantially equal coeducational option and the school reasonably believes separation will produce better academic outcomes.
A substantially equal number of severely injured patients were admitted to the two trauma centers in 2011 and 2013 (435 and 431, respectively).
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Under these new rules, someone under age 59 1/2 can withdraw from his IRA and still avoid paying a penalty if his withdrawals are part of a series of substantially equal distributions spread out over a period of years based on his life expectancy.
But we're going to focus on one method - a series of substantially equal payments.
This is a distribution method in which your distributions are made as part of a series of substantially equal periodic payments over your life expectancy or the life expectancies of you and your designated beneficiary.
Substantial equal periodic payments: An IRA distribution made as part of a series of substantially equal periodic payments for the IRA holder's life (or life expectancy) or the joint lives (or joint life expectancies) of the IRA holder and his/her designated beneficiary pursuant to Internal Revenue Code Section 72 t).
You can also set up a payment schedule of "substantially equal payments" over your lifetime, which has to be a minimum of 5 years or until you reach age 59½, whichever is longer.
First, it contends that neither appellant has alleged injury sufficiently concrete and specific to confer standing; rather, appellee maintains, they have advanced a general grievance shared in substantially equal measure by all or a large class of citizens, and thus lack standing under our precedents.
"There could be some relief for some people" from penalties on early withdrawals, he explained, referring to an arcane plan known as substantially equal periodic payments.
There is, however, an exception if taxable withdrawals are taken in the form of "substantially equal periodic payments". Commonly referred to as a "72 t) plan" or a "SEPP". A 10% penalty tax will not apply to these pre-59 distributions as long as you follow the rules.
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