I am looking for IRS Ruling 72T Substantially Equal Payment information on the net. I have searched for hours in vain. Would anyone be willing to share resource locations for this ruling? I am specifically looking for a copy of the ruling and resources of firms or institutions who may perform these calculations. Thanks.

Good explanation of the rules is in IRS Publication 575 Pension and Annuity Income at www.irs.ustreas.gov/prod/forms_pubs/pubs.html