Do I qualify for the exception for equal periodic payments?

You qualify if you took a distribution as part of a series of equal periodic payments (made at least annually) for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your beneficiary. Distributions received as periodic payments are still considered substantially equal if they are received as an annuity. If these payments are for the recipient's life expectancy (or joint life expectancies) and aren't redetermined more frequently than annually, they still qualify for this exception.

If this distribution is from an employer plan, payments must begin after separation from service in order to qualify.