-13- The following distributions were made from petitioner's retirement accounts: Year SBC 1, 2, 3 SBC 401K OCTFCU Other 2001 $32,000 $44,180 $12,118 --- 2002 --- --- 25,000 --- 2003 --- --- 36,439 --- 2004 --- --- --- $70,000 2005 --- --- --- 17,000 Of the above distributions, petitioners claim that the following amounts are part of the series of substantially equal annual payments that began in 2001: Year SBC 1, 2, 3 SBC 401K OCTFCU Other 2001 $25,000 --- --- --- 2002 --- --- $25,000 --- 2003 --- --- 12,000 --- 2004 --- --- --- $12,000 2005 --- --- --- 12,000 As shown above, the distributions that petitioners claim to be part of the series of substantially equal periodic payments were made in different amounts. The amount of the annual payment for 2001 and 2002 is $25,000, whereas the amount of each of the annual payments allegedly made after 2002 is $12,000. Furthermore, the distributions that petitioners claim to be part of the series of substantially equal periodic payments were made from different accounts. The account from which the alleged periodic payment was distributed in 2002, i.e., OCTFCU, is different from the account from which the payment was distributedPage: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: March 27, 2008