What is the cost and benefit from taking a distribution before age 73 in order to reduce RMD later?

To lower RMD by $100, the distribution has to be $2,650 and the tax at 12% is $318, so the client has $2,332 left. This is no longer earning tax-deferred income. The client needs to survive to age 76 for the lower RMDs to exceed the tax cost. And of course, to age 100 before $100 less income each year makes up for the $2,650 taxed long ago.