72t calculation error

I incorrectly calculated the 72t distribution for a client in 2006. The distribution was short by $4.08. Not a lot of money, but I’m concerned that I did not meet the literal requirements of 72t. Is there any relief for something like this? Is the amount we took in distributions considered substantially equal given that it was $26996 rather than $27000? Any information would be appreciated.



When was the 72(t) started? What method was used?

There may be a way around this problem, but the facts Al requested are needed. Also need to know how much was distributed in 2007 and the date of the last distribution in 2007. If the payment can be justified as 26,996 for all years, and $4 more was taken out in 2007, then that $4 must be rolled back, but you only have 60 days to do that.

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