Originally published in the Florida Bar Family Law Section Commentator, Issue No. 3, 2025. Republished here with credit to the original publication. Introduction Amid the typical scrutiny of assets, liabilities, and income, Section 72(t) of the Internal Revenue Code1 (commonly referred to as “Rule 72(t)”) is often overlooked as a potential source of income in dissolution of marriage cases. This provision of the Code permits early withdrawals from retirement accounts without i