72t 분배: 퇴직 계좌 액세스 전략 및 고려 사항

### 조기 퇴직을 위한 72t 분배 이해
* 💸 72퇴직금은 **조기 퇴직자가 59 1/2세 이전에 실질적으로 동일한 금액**을 정기적으로 수령하여 수수료 없이 은퇴 자금을 이용할 수 있도록 해줍니다.
* 🔢 지불금 계산에는 세 가지 방법을 사용할 수 있습니다: **RMD, 할부 상환, 연금화**이며, 각각 고유한 규칙과 고려 사항이 있습니다.
* ⏳ 일단 **72t 배포가 시작되면 5년 또는 59 1/2세 중 더 긴 기간**까지 계속해야 하며, 유연하게 조정할 수 있습니다.
* 📊 이 전략은 오랜 기간에 걸친 정밀한 계획과 노력이 필요하기 때문에 **실무에서 일반적으로 사용되는 것보다 학문적인 측면**이 강합니다.
* 💰 **세전 기부를 통해 간편하게 적립**할 수 있다는 점과 분배 시 **세제 혜택**을 받을 수 있다는 점이 장점입니다.
* ❌ 단점으로는 **복잡성, 제한된 유연성, 계산이 잘못되거나 상황이 변경될 경우 발생할 수 있는 잠재적 위험** 등이 있습니다.
* 🔒 Roth 자산의 비과세 성장에 대한 접근은 **59 1/2세까지 제한**되며, **72t 분배가 이루어지더라도 마찬가지**입니다.
* 🔥 소득의 상당 부분을 저축하고 세제 혜택과 세후 자산이 혼합되어 있는 경우가 많은 FIRE 운동의 많은 사람들에게 **72T 분배는 실질적인 은퇴 소득 전략**이라기보다는 학문적인 연습에 가까울 수 있습니다.

72T 인출은 세금 벌금이 면제되는 은퇴 자금을 조기에 이용할 수 있지만 복잡한 계산과 제한된 유연성을 수반합니다.

[Music] Let's move on to strategy number two, and this one is a little more nuanced, a little more complicated, and this one again is all over the personal finance sphere when you talk about FIRE and the FIRE movement, folks. And they're called 72t distributions, named after the specific part of the tax code where this is written. These are a little unique. These are something most people don't encounter. I don't mind sharing when I was studying for my original, you know, CFP materials, and then even in practice, you hear about this, you know, substantially equal periodic payments. This is somewhat sexy in the fact that if you're a math-minded person, you're like, Wait a minute, I could actually retire at 35 and still get access to all my retirement assets or whatever portion of the retirement assets I need if I just did this cool little math thing and I annuitized it. There's something about the financial mutant brain that I thought this was a cool endeavor, but I think and we'll go through and maybe

you can even walk through. How does this work Bo? But I will tell you more of this is academic than what we've seen in real life. That's exactly right. What a 72d distribution allows you to do is every year, it allows you to pull out a substantially equal periodic payment from your retirement account. So you can receive payments before 59 A5 from those qualified retirement plans without penalties. Again, you are still subject to ordinary income tax but you can waive the penalty so long as certain things are met, certain conditions. So a lot of times when people decide how they're going to use 72t, you really have to begin with the end in mind. You have to sort of back door into, okay, how much of an income do I need and over what period of time do I need that income. So when it comes time for me to retire, how do I segregate my accounts in order to take advantage of 72t. So here's how it works and this is sort of like the loose

30,000 foot over. First, you want to choose your account. It can be a 401k account, it can be an IRA account. Oftentimes, individuals will split up their IRAs or split up their 401ks and specifically choose one account in which they're going to implement their 72t distributions so they can have some sort of guaranteed income stream. So they choose the type of account that they're going to use, and then they have to choose the payment method. Now, this is where it gets a little more complicated and a little more nuanced. There's really three different payment methods that you can select from. There's the RMD payment method, which is recalculated every year based on the portfolio value and your life expectancy, so this number will not be the exact same every year. It will fluctuate a little bit based on mortality factors, but it's substantially equal. That's why they don't say exactly equal, they say substantially. That's option number one. Option number two is the amortization method, where essentially it kind of works like a

mortgage. You pick the interest rate and the timeline, and it will amortize over a certain specific amount of time to pay you a guaranteed payment. Or the third way you can do is kind of a combination of the two. It's the annuitization method where, again, based on your mortality, in a stated interest rate, and a stated timeline, you can annuitize a specific payment over a specified period of time to receive a certain payment. And this is this column right here. Choose the payment. I think this is the part when I was the, you know, the person learning all these concepts of how you get access to these large retirement accounts without paying all these penalties that you so worried about and you're trying to avoid. I love that this was one of those things where you don't have to do it off the entire account. You can chisel this off, and it's a math calculation. This is why I think US Financial mutants are drawn to these type of strategies is because you can just figure out back into what will I

need to be the my bridge account to get me to that 59 a half period. Where I get access to everything. You know under the tax code and can I back into the math of how I do it. But there is something you need to be aware of cuz a lot of these. You have to figure out how long do I have to set this in for. Is this a set it because it is one of those things if you choose a 72 um distribution rule. Once you choose you get a lot of flexibility. We just laid out these three ways. But once the day you execute this you're stuck with this for hear the hear me out on this for five full years or until you turn 59 and a half. And it's not the shorter of those two numbers it's the longer of those two numbers. So you need to really really pay attention cuz once you set it you are locked in on this. So it is something that you you kind of measure once again measure twice cut once to make sure you get this part.

right the longer your retirement window is, or the longer the further you are away from 59 and a half, the more complicated this becomes. Because imagine if at age 34 entering into age 35, you're planning on taking advantage of 72t distributions to bridge you from 35 all the way out till 59 and a half. Your calculations better have been spot on. You better have a really good bead on what your living expenses are, or if you don't, you better have another source of fund, source of resources that can help you pay for it. So 72t can be attractive, and it can be unique, and it can give you a way to access your retirement dollars, but there's a lot that goes into. I do want to give the caveat because we said this earlier, but I want to make sure people didn't overlook it. If you have Roth assets and you're really excited because we love the tax-free growth, realize you don't truly get that access to the tax-free growth portion of this until you're 59 and a half. So make sure you understand.

there's a little caveat in the rule that you don't get to really do grab that until you reach that age. So be careful with that. All right, so let's talk about the pros and cons. The benefit one of the pro of a 72t distribution is the accumulation process is pretty straightforward. You just save pre-tax. You follow the food. You max out your 401ks. You max out your IRAs. You don't have to get super super complicated in how you are accumulating. That part of the process is pretty straightforward. And then it is tax advantaged again if you're in a higher tax bracket while you're accumulating and a lower tax bracket while you're de accumulating. You got a bigger tax benefit when you were earning the dollars and you pay lower taxes when you go to pull those dollars out. But there are Cons with 72 TS. Yeah, I mean it it it's got there's some complexity here. So there's risk. I mean especially think about somebody. You gave the example of 34. But I I'll even get a

little closer um and say if you did this like you're between 45 and 50 you know you're locking yourself onto this for the next 10 years. That could be somewhat scary. And by the way, there's some complexity and if you mess this up, the penalties and the costs could be pretty severe. So that's definitely something that probably keeps people to being a little nervous about. Hey, what am I not thinking about or what unintended consequence while I create here, yeah. And there you already mentioned this, there's such there, there's very little flexibility in the beginning. You can have some flexibility in terms of how big the account is that you establish the payments on and what method you used to calculate the payments. But once it starts, once the timeline starts, you're locked in. You can't change that a touch. So these are really, really interesting and it's really, really a fun academic exercise. But I think it's worth noting and we'd be doing a disservice if we didn't acknowledge this for most of.

our folks who implement early retirement and enter into FIRE or enter into FINRA while 72t is something we might have a conversation around, and it's something we might investigate. I feel like it's much more academic than it is practicable. A lot of our folks who actually enter into retirement to pay for the living expenses. This isn't one that we see being the most often used method to provide for retirement living expenses. I find working with a number of FIRE movement individuals is that these typically, if you're going to be see anybody in the FIRE movement, is saving large sums of their income. I'm talking 40, 50, even 60% of your gross income. So for you to be able to still have a life and to save 40 to 60% of your income, you probably make a good living big. And it's not uncommon also for a lot of these FIRE people to have restricted stock units because maybe they work for a tech startup or some company out there that incentivizes their retention through

stock options through RSUs so it's not uncommon that you just naturally are going to have tax-favored accounts. But you're also going to have after-tax assets. And so this, you said it exactly right. A lot of times, these are more academic, you know, analysis because it's not ideal and the complexity and you, you know, locked in for a decade or longer. It can be somewhat scary.

Are 72(t) Distributions the Key to Retiring Early?

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72t 분배: 조기 은퇴를 위한 독특한 전략

실질적으로 동일한 정기 지급이라고도 하는 72t 인출은 59세 반 이전에 퇴직 계좌에서 위약금 없이 인출할 수 있어 조기 은퇴를 위한 방법을 제공합니다.

이러한 분배금은 필요한 소득을 결정하고 이 전략을 최대한 활용하기 위해 계좌를 분리하는 방법을 신중하게 계획해야 합니다.

이 개념은 일반적으로 적용되는 것보다 학문적인 개념이지만, 조기 은퇴를 원하는 사람들에게 수학적으로 흥미로운 기회를 제공합니다.

72t 배포에 적합한 결제 방법 선택하기

72t 분배금을 설정할 때 개인은 은퇴 계좌의 유형과 지급 방법을 선택해야 합니다.

지급 방법에는 기대 수명을 기준으로 하는 RMD 방식, 모기지와 유사한 상각 방식, 앞의 두 가지를 결합한 연금화 방식이 있습니다.

이러한 방식은 위약금 없이 퇴직금을 수령할 수 있어 많은 사람들이 선호합니다.

은퇴를 위한 72t 분배 규칙 이해하기

72t 분배 규칙은 유연성을 제공하지만 한 번 선택하면 5년 또는 59세 반까지 고정되므로 신중하게 고려해야 합니다.

선택한 분배 방식에 갇히지 않으려면 생활비를 정확하게 계산하고 계획하는 것이 중요합니다.

또한 이 규칙은 로스 자산과 상호 작용하기 때문에 59세 반까지 비과세 성장에 대한 액세스를 사용할 수 없습니다.

72t 분배금은 401k 및 IRA의 세전 저축을 통해 간편하게 적립할 수 있어 고소득층에게 세금 혜택을 제공합니다.

그러나 특히 40~50대에게는 위험과 복잡성이 수반되며, 일단 분배가 시작되면 유연성이 거의 없습니다.

이러한 유연성 부족과 심각한 벌금의 가능성으로 인해 사람들은 72t 분배에 대해 불안해할 수 있습니다.

조기 은퇴를 위해 72t 방법을 실행하는 것은 생활비를 충당하기 위한 실용적인 방법이라기보다는 학문적인 방법입니다.

FIRE 운동은 종종 소득의 많은 부분을 저축하는 것을 포함하며, 이는 높은 연봉을 의미하며, RSU와 같은 주식 인센티브가 포함될 수 있습니다.

이러한 전략은 복잡하고 은퇴 비용 마련에 일반적으로 사용되지 않으며 장기적인 노력이 필요한 경우가 많습니다.