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.
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).
The rule makes clear, for example, that insurers can substitute one covered service for another as long as they are in the same broad category and "substantially equal".
For example, states such as Alabama, California, and Texas do not necessarily require joint custody orders to result in substantially equal parenting time, whereas states such as Arizona, Georgia, and Louisiana do require joint custody orders to result in substantially equal parenting time where feasible.
You can also tap an IRA early, penalty free, by arranging "substantially equal periodic payments," so long as you take them for five years and until you reach 591/2.
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.
That is to annuitize, or take substantially equal periodic payments.
Secondary criteria such as geographical regions, gender, discipline, or other factors determined to be consistent with policy and legislative intent are used to select among applications of substantially equal merit.
