Retirement tax questions

I'm interest in the answer to this question too.

@Anonymous_  @MertZ 

 

I'm more specifically interested in whether annual distributions can occur anytime during the tax year and still constitute Substantial Equal Periodic Payments (SEPP)? Meaning, if I took my first annual distribution in Sept 2022, then can I take my second annual distribution in Jan. 20024 and it still counts as SEPP?

 

Thanks!