Client is 57 and has been taking 72t distributions for more than five years. Client now qualifies for disability and could take amounts that would be exempt under 72t.
Question is, does client have to wait until attainment of age 59 1/2 to take additional amounts over the 72t amounts currently being taken? I believe client does since 72t payments need to extend the longer of 5 years or 59 1/2.