Welcome to the new home of the 72t.net website!

The 72t.net website was created in September 2000 by Gordon F. Weiss, username GFW in the Q&A, who has a background in insurance and pensions.

According to his last forum post, Gordon was eligible for a SEPP (under IRS code 72t section 2) at that time and I assume he started researching the topic only to find, like most of us, the resources lacking.

Eighteen years later, Gordon has completed his required SEPP distributions and is now living in RMD land.

As I’m now learning, operating a discussion forum website is a time consuming and expensive labor of love, so I suspect that is partially the reason that on March 4, 2019 Gordon sent his last post with the subject “72t.net Closing May 1, 2019”.

I’m sure I was only one of many who put my head in my hands and thought “What am I going to do now?!” I wallowed in my self-pity for a while but soon decided I had to see if I could help preserve this priceless information.


My name is Tracy and my career has followed a very curvy path, with touches of actuarial science, risk management, employee benefits, computer programming, disaster recovery and business recovery along the way. Together these steps have prepared me to be in the position I’m in today to relaunch the 72t.net website.

My husband and I executed an early retirement in 2018 and plan to take 72t distributions in the future. It took me only 6 months to become bored and desperate to find a way to provide value to the world, and leave a small footprint…a legacy. Nothing held my interest more than a few weeks until I saw Gordon’s last post and realized that I had found the mission I was waiting for – to continue Gordon’s good work.

Originally, my plan was to preserve 18 years of forum posts from the electronic trash can (which we have done!). Upon further reflection, I’m now determined that this site can and will be more than just a history book; this site can help you retire with confidence.

The new site will contain:

  • Getting Started with a 72t Plan
  • Active Discussion Forum
  • SEPP Calculators
  • FAQs
  • SEPP Initiation Template
  • Links to IRS Revenue Rulings
  • Interest Rate Assumptions
  • Current 120% Federal Mid-term Rates
  • Glossary
  • Book Recommendations
  • And more

Using these resources, you will gain confidence in your ability to develop a plan to take advantage of Internal Revenue Code section 72t and thus create the lifestyle you’ve been dreaming about.

So, here’s my updated vision for this site:

A collection of resources and people who, together, form a valuable, trustworthy community to support each other during our individual journeys through retirement.