I've been studying 72t for my future ER, and I stumbled across some text in the rules that seemed to hint at maybe a possible way to make the distribution amount more flexible...
http://72t.net/72t/IRS/Revenue/Ruling/2002-62 This describes IRS Rule 2002-62 in which Section 2(e) talks about modifying the account balance by transferring funds to or from another retirement (IRA) account.
"(e) Changes to account balance. Under all three methods, substantially equal periodic payments are calculated with respect to an account balance as of the first valuation date selected in paragraph (d) above. Thus, a modification to the series of payments will occur if, after such date, there is (i) any addition to the account balance other than gains or losses, (ii) any nontaxable transfer of a portion of the account balance to another retirement plan, or (iii) a rollover by the taxpayer of the amount received resulting in such amount not being taxable. "
I'm still uncertain whether it is saying that this is a legitimate way to modify the the series of payments OR if this is simply another modification that would violate the rules of the 72t.
Does anyone know of an interpretation of this that makes it more clear what this is trying to say?