short on cash, sandra plans an early distribution from one of her iras using the equal periodic payment exception to avoid the '72(t) penalty on a premature distribution. however, to comply with this exception, sandra must:

• use the total value in the ira as the basis for payments.

• aggregate her iras to determine the payments.

• make sure each ira meets the substantially equal payment rule.

• make sure her iras are nontransferable when figuring payments.

This is all the information I have....nothing is incomplete