[ThrustVectoring]

No point. There's far easier ways to withdraw tax-deferred money before full retirement age without penalties. Waiting 5 years after a Roth conversion or a 72(t) election are far easier.

There's also self-dealing restrictions on IRAs and presumably self-directed 401(k)s as well.

Besides which, if you're fucking with the IRS, there's far better things to do than merely avoid a 10% early withdrawal penalty. Eg - have your Roth account own some company, then figure out a way to smuggle a gigantic pile of cash into said company. That money then never ends up getting taxed.

[molsongolden]

This used be a thing but the IRS caught on and added Abusive Roth IRA Transactions to their list of Listed Transactions. Most are collapsed down into what amounts to an arrangement to contribute beyond the allowable Roth IRA limit.