the only way to avoid penalties for the first 3 quarters would be to have enough withheld from your pension to cover either
1) 90% of your 2024 taxes
2) 100% of 2023 tax (110% if your 2023 adjusted gross income was over $150,000)
under the tax laws regardless of when withholding actually occurs you can either allocate it evenly throughout the year or specuifically for the period paid
