I turn 55 next month and am planning to retire. I will start receiving my monthly pension Sept 1 and at the same time start to take SEPP distributions from my 401k. Both will provide payments on a monthly basis. Will I receive separate 1099-R forms for the pension and the SEPP distributions or will the total amounts received in the year be combined onto one 1099-R? If they are combined onto one, how will IRS know that I am taking "substantially equal periodic payments" over the next 5 years?
