Was the SEPP already established, and if so, from which plan (401k?) or Account?

Start with this topic we covered it in Jan:

https://proconnect.intuit.com/community/proconnect-tax-discussions/discussion/ip-rolled-over-the-ent...

"This gives some flexibility in adjusting the account balance by splitting or combining IRAs in advance to obtain the desired balance...  It is permissible, however, to include more than one IRA balance in the initial payment calculation. Distributions must then come from one or both of these accounts. If a taxpayer needs additional distributions, establishing a SEPP from another IRA account while simultaneously continuing an existing SEPP is not prohibited."

Glad that link helped.

Thanks as this helped greatly and now I have a better understanding of the 72t rule.