Your SEPP plan would not have ended until sometime in January, 2016. However, the addition of a contribution to the IRA funding the plan busted the plan at that point, so right now you do not have a valid plan. Fortuneately, in your case the retroactive penalty and interest will only apply to distributions you took prior to the date you reached 59.5. It appears you started this plan very close to age 59.5, and it is very rare for someone to start a SEPP that close to 59.5. While you did not state exactly when you reached 59.5 in relation to your distributions, it could be that only your 2011 distribution was prior to age 59.5. Accordingly, the penalty will be comparatively modest. Since your plan was ended in Nov, 2013, all distributions after that are and were no longer required. But if you need the money you can withdraw it without further penalty. Your 2013 tax return should have reported the busted plan and you should have paid the retroactive penalty when you filed that return using Form 5329 with an explanation. The IRS would probably bill you late interest since the penalty you are paying was for the 2011 year, so about 3 years of interest. Finally, while you owe the penalty for the 2011 distribution, the 2011 tax year is still open. Check to see if you had any other penalty waivers in 2011 such as high medical costs, higher education expenses etc that would waive the 2011 penalty for other reasons than the SEPP. Any other questions, please advise.

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