You cannot combine 72t accounts with a non 72t account until the 72t plan modification date has been reached. Assuming that you will reach 59.5 before your 5 year anniversary of your first distribution, you cannot combine the accounts until 12/8/2012, allowing 3 days for a safety margin.

This is an extreme case due to your December start date with a full annual distribution in 2007, and the earliest possible distribution in 2011. They each knock almost a year off the time you would use if you took monthly payments to get to the 60 months of payments needed to satisfy the minimum amount you must distribute.

2012 is considered a final stub year. Because of the dates of the prior distributions, you have various options in 2012. You can take nothing as you apparenlty prefer, you can take your full annual at anytime in 2012 prior to the modification date, or you can take a prorated amount of 11/12 of your annual distribution.

If you will not have reached 59.5 by 12/5/12, the plan must continue and your modification date will be when you hit 59.5. That would mean you would have to take a full annual distribution in 2012 if you reached 59.5 in 2013 or later.

Again, the key is your plan modification date and that date is 12/5/2012 (5 years) or later if you have not reached 59.5 by 12/5/2012. Combine accounts only after the modification date or you will bust your plan.

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