While the entire balance of an IRA being used for SEPP must be included in the calculation, not all IRAs must be used.

FORBES: How To Take Money From Your IRA Early--Without A Penalty

In all likelihood Britain's banks will be given even more time to expand their deposit bases and shrink the nastiest bits of their balance-sheets, while being weaned very slowly off state guarantees.

ECONOMIST: Banks' funding

Second, we include in the Budget 16 carefully targeted tax law changes that improve compliance while maintaining that important balance between the burden being imposed on taxpayers and our shared interest in collecting taxes owed.

WHITEHOUSE: Testimony of Director Portman