you calculate the annual amount and dividing by the 12 months can result in a slight difference. You may have 1 month that is a few pennies higher. You just want to make sure what is distributed for the year totals up to the correct amount down the penny. The IRS doesn’t reject or approve a calculation. You have to calculate and distribute the correct amount each year. If you are ever audited and your calculation is wrong or you take out an incorrect amount just 1 year, then all years of your 72t distributions are penalized 10% and you would owe interest to the IRS. There have been PLRs where the IRS has busted plans for being off by a few pennies.
I take out my distributions over 11 months in a year. 10 months are an even amount and 1 month is just to make the whole annual amount correct for the year. I double check in December to make sure I have distributed the correct amount for the year.

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