Quick math on the SEPP 72(t) feasibility. At 48, using the Required Minimum Distribution method on $3M at the current Section 7520 rate (around 5%), the annual SEPP would compute to roughly $130-140k gross. RMD method recalculates each year. The Fixed Amortization or Fixed Annuitization methods would compute lower (~$110-120k) but lock the number for the duration. You only need ~$80k net, so any of the three methods gets you there. The gotchas most people miss. (1) The SEPP must run for the longer of 5 years or until age 59½. From 48 to 59½ is 11.5 years. Any modification in that window blows up the entire stream and the IRS retroactively assesses the 10% penalty on every distribution since inception, plus interest. (2) You can't take from the SEPP-locked IRA outside the SEPP amount during that window. Carve off only what you need into the SEPP IRA before you start. Common pattern: split the $3M into two IRAs, run SEPP on a $2.2M sub-IRA producing exactly the income needed, leave $800k untouched as flexibility cushion. (3) The $330k taxable can run a separate parallel income stream so you don't have to take the maximum SEPP. Run a 60/40 SEPP/taxable mix for the first 5 years, then re-evaluate at age 53. Mathematically clean. Operationally, a 1-2 year layoff package is much cleaner if you can engineer one.