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n September/OctOber 2010 45 Retirement Benefits Planning Update provides information on developmeent in the field of retirement benefits law. The editors of Probate & Property welcome information and suggestions from readers. Triggering the 10% Tax on Substantially Equal Periodic Payments—Overview IRS § 72(t)(1) imposes a premature distribuution tax on distributions made to an IRA account owner or qualified plan participant that has not attained age 59½ equal to 10% of the distribution amount...