Yes, you could do that, but since you can make any new contributions to any new IRA account, this is not necessary. It would also reduce the amount of your 72t calculation because the calculation can only be based on IRA accounts that will be part of your plan.  Generally, the best approach is to determine the amount of annual distributions you will need, then use a reverse calculator to determine the IRA balance you will need to generate that distribution. If you need a distribution of $x, then the account balance that will generate $x is roughly 20x. If you have more than that, then partition your IRAs into one with 20x for the plan, and another for the balance. This other account is not part of your plan and you can make contributions to it, or take non 72t distributions from it, but they will be subject to the penalty unless you qualify for a separate penalty exception.

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