You might be able to do the math on excel and make a case for spending the money now.

But there's significant time-value of money... that $70K could in theory be put to better use over 30 years.

Also given potential uncertainties (industry, economy, health, etc) it's hard to put a certain dollar value on those last two years. Although it's probably a lot more than $250K/year if all goes well... that's FO pay at many legacies.