Research Library

Independent research, in plain language.

Educational papers on retirement income, Social Security, taxes, investing, and estate planning. Written for pre-retirees, and for the advisors who serve them.

Retirement Income & Withdrawal Strategy 10

Annuities in Retirement Planning

Few products draw more heat than annuities, and both the critics and the defenders are often right, depending on the type. A clear-eyed look at when guaranteed income earns its place and when the fees aren't worth it.

Read the paper →

Dividend Investing vs. Total Return

Living off dividends and never touching principal feels safe and earned. Why that emotional appeal can lead retirees astray, and how a total-return approach often produces more income with less risk.

Read the paper →

Inflation and Retirement Purchasing Power

Inflation is the slow-motion retirement risk, eroding fixed income and savings year after year without ever sounding an alarm. How to measure its real bite and build a plan that keeps its purchasing power.

Read the paper →

Longevity Risk

Longevity risk is the chance of outliving your money, and a plan that fails at ninety leaves no room to recover. Why people underestimate their own lifespans, and how to build a plan that lasts as long as you do.

Read the paper →

Pension vs. Lump Sum

Pension or lump sum is usually a one-time, irreversible choice that defines your income for life. The tradeoffs between guaranteed lifetime payments and a portfolio you control, and how to weigh them.

Read the paper →

Retirement Income Planning: The Accumulation-to-Distribution Shift

For a working life, the job is to accumulate. Retirement flips the model entirely: the goal becomes reliable, lasting income. Why that shift demands a different mindset and a different plan.

Read the paper →

Retirement Spending and the 4% Rule

Bengen's 1994 study gave us the famous 4% rule, and it's been misunderstood ever since. What the research really says about safe withdrawals, and where the rule holds up and breaks down.

Read the paper →

Sequence of Returns Risk

Two people retire the same day with the same savings and the same average return. One runs out at 79, the other is fine at 90. The difference is when the market fell, and how to defend against it.

Read the paper →

The Bond Tent Strategy

Developed by Kitces and Pfau, the bond tent raises bond exposure right around retirement, then spends it down, to blunt sequence risk without giving up the equity growth a thirty-year retirement needs.

Read the paper →

Withdrawal Sequencing and Tax-Efficient Distribution

Most retirees treat their savings as one pool. Which account you draw from first, and in what order across thirty years, can dramatically change the total tax you pay. How to sequence withdrawals for efficiency.

Read the paper →

Social Security 5

Tax Strategy 11

Asset Location Strategy

Most investors think about allocation. Far fewer think about location: which account each asset belongs in. Matching the tax character of an investment to the right account can quietly raise your after-tax return.

Read the paper →

Capital Gains Management in Retirement

The tax code offers a 0% long-term capital gains rate inside certain income thresholds, and most retirees never use it. How to harvest gains, manage brackets, and lower the lifetime tax on your investments.

Read the paper →

Qualified Opportunity Zone Investments

Opportunity Zones let investors defer capital gains by funding designated distressed communities. How the incentive works, the long holding periods involved, and the real risks behind the tax benefit.

Read the paper →

Required Minimum Distributions

RMDs are how the IRS finally collects on decades of pre-tax savings, and the penalties for missing them are steep. How the rules work, when they start, and how to manage the tax they create.

Read the paper →

State Tax Considerations in Retirement

Federal tax dominates the conversation, but state taxes can swing your after-tax income sharply. Nine states levy none; others tax retirement income near 10%. How where you live shapes what you keep.

Read the paper →

Tax-Efficient Investing During Accumulation

A tax-efficient retirement starts decades earlier. How account choices, Roth-versus-traditional decisions, fund placement, and loss harvesting during your working years compound into a lower lifetime tax bill.

Read the paper →

The Backdoor Roth IRA

Higher earners are phased out of direct Roth contributions, but a legal two-step still gets them in. How the backdoor Roth works, and the pro-rata rule that creates a surprise tax bill for the unprepared.

Read the paper →

The HSA Triple Tax Advantage

The HSA is the only account offering all three breaks at once: a deduction going in, tax-free growth, and tax-free withdrawals for medical costs. How to treat it as a long-term wealth tool, not a debit card.

Read the paper →

The Net Investment Income Tax in Retirement

The 3.8% Net Investment Income Tax quietly hits investment income above thresholds that haven't moved since 2013, pulling in more retirees every year. How it works, and how to keep income under the line.

Read the paper →

The Retirement Tax Bomb

Forty years of maxing pre-tax 401(k)s can build a balance sheet dangerously concentrated in taxable accounts. How that tax bomb forms, and the moves that defuse it before RMDs and survivor brackets make it worse.

Read the paper →

The Roth Conversion Window

Between retirement and age-73 RMDs, many retirees hit the lowest tax bracket of their adult lives. Why that window is the prime time for Roth conversions, and how to fill it without overshooting.

Read the paper →

Healthcare & Long-Term Care 2

Estate, Legacy & Wealth Transfer 8

Charitable Giving Strategies in Retirement

Most giving happens in the least tax-efficient way possible, a check from a bank account. For retirees with appreciated assets or IRAs, smarter structures fund the same gift while cutting the tax bill.

Read the paper →

Estate Planning Intersections with Retirement

Retirement and estate planning are usually handled separately, and that's a mistake. How retirement decisions like Roth conversions, account titling, and survivor benefits ripple straight into your estate.

Read the paper →

Inheriting an IRA Post-SECURE 2.0

SECURE 2.0 killed the stretch IRA for most heirs and replaced it with a ten-year drain, and the traps are expensive. How non-spouse beneficiaries should plan distributions to avoid a needless tax hit.

Read the paper →

Protecting Your Legacy in a Second Marriage

When a surviving spouse inherits everything and later remarries, your children can be unintentionally disinherited. The structures, from QTIP trusts to beneficiary planning, that prevent it.

Read the paper →

Raising Capable Kids in a Wealthy Family

The real risk in raising children with wealth isn't the money. It's the absence of productive struggle. The patterns that quietly undermine capable kids, and the shift that builds them.

Read the paper →

Roth IRAs for Kids and Grandkids

A child or grandchild with earned income can fund a Roth IRA, and you can gift the money. Why decades of tax-free compounding make this one of the most powerful intergenerational gifts.

Read the paper →

Survivor Planning and Couples' Retirement Math

Most plans are built for two, and then one spouse dies and everything shifts at once: a lost Social Security check, a jump to single brackets, changed income. How to plan for the survivor before that day.

Read the paper →

The Charitable Remainder Trust

Donate appreciated assets, keep an income stream for life, and defer the capital gains tax, with a partial deduction today. How a charitable remainder trust works, and what you give up.

Read the paper →

Investing & Markets 13

Alternative Investments in Retirement Portfolios

Alternatives like REITs, private credit, and interval funds have moved from institutions into individual portfolios. What they can add to a retirement plan, what they cost in fees and liquidity, and where they fit.

Read the paper →

Asset Allocation Across the Lifecycle

Research keeps finding that allocation, not stock picking, drives most long-term results. How the right mix of stocks, bonds, and cash should shift as you move from your working years into retirement.

Read the paper →

Behavioral Finance and Retirement Decision-Making

Year after year, the average investor earns far less than the funds they own, and the gap is behavior, not markets. The decision-making traps that cost retirees the most, and how to build guardrails against them.

Read the paper →

How Professional Investors Read the Market

Most investors never ask how their money is actually managed. A look at one disciplined process that scores economic conditions, market internals, valuations, and sentiment every week.

Read the paper →

Interest Rates, Bonds, and the Retirement Portfolio

For years bonds were the reliable ballast in a 60/40 portfolio. What changed when stocks and bonds fell together, and how rising rates reshape the role bonds play in a retirement plan.

Read the paper →

Investment Fees and Their Compounding Effect

Fees are the one guaranteed return in investing, and they run against you. How every basis point compounds over decades, and why small differences in cost become large differences in retirement wealth.

Read the paper →

Monte Carlo Analysis and Plan Stress Testing

A plan that assumes 7% every year isn't a plan, it's a best case in disguise. How Monte Carlo simulation stress-tests retirement against thousands of real-world return sequences, and how to read the results honestly.

Read the paper →

The CAPE Ratio and Market Valuation

Shiller's CAPE ratio smooths earnings over ten years to gauge how expensive the market is. What today's elevated reading implies about the returns you're likely buying, and how to use it without trying to time the market.

Read the paper →

The Cost of Waiting to Invest

Compound growth rewards time more than amount, and the cost of delay is permanent. Why even a few years on the sidelines can quietly cost more than any market dip, with the math laid out plainly.

Read the paper →

The Investment Traps That Keep Burning Investors

After 25 years, the damage rarely comes from market crashes. It comes from product structures, illiquidity, layered fees, and harsh taxes, and the four questions that expose them before you buy.

Read the paper →

The National Debt and the Quiet Tax of Inflation

The national debt is nearing $39 trillion and growing by billions a day. What history suggests about how heavily indebted governments handle it, and where durable wealth tends to go.

Read the paper →

What Sophisticated Capital Is Actually Doing

The largest, most sophisticated investors use index funds selectively, never as the whole strategy. The five structural forces reshaping the case for purely passive investing.

Read the paper →

Why the Pension System Doesn't Share Your Interests

The institutional machinery behind your 401(k) is built to serve its own liabilities, not you. What that means for the markets you own, and the advantages individual investors actually hold.

Read the paper →

Life Transitions & Personal Circumstances 9

Divorce and Retirement Assets: QDROs

Divorce turns a plan for two into a plan for one: half the capital, the same expenses, a longer horizon. How QDROs divide retirement accounts correctly, and the moves that protect what you keep.

Read the paper →

Early Retirement and FIRE

Retiring in your forties or fifties adds problems the standard playbook ignores, from bridging health coverage to reaching retirement accounts before 59 and a half. The planning complexities behind the FIRE movement.

Read the paper →

Retirement Planning After a Job Loss

Losing a job in the decade before retirement disrupts far more than income. It cascades into health coverage, contributions, Social Security timing, and the whole timeline. How to steady the plan.

Read the paper →

Retirement Planning for Single People

The standard playbook assumes two Social Security checks and shared expenses. Single retirees face a categorically different landscape, with no second income to fall back on and different risks to manage.

Read the paper →

Retirement Planning for Women

Longer lifespans, different earnings and career patterns, and a higher chance of widowhood give women a distinct financial profile the couple-centric playbook misses. What that means for planning.

Read the paper →

The Financial Landmines of Divorce

The costliest part of divorce is often not the attorney, but the outdated financial assumptions, beneficiary designations, and Social Security choices nobody updates once the decree is signed.

Read the paper →

The Psychological Side of Retirement

Financial readiness and psychological readiness are different things. Why the identity and purpose shift of leaving work catches even well-funded retirees off guard, and what the research says about a good transition.

Read the paper →

The Widow and Widower Financial Transition

A spouse's death arrives with grief, paperwork, and permanent financial decisions all at once. The cascade of changes a survivor faces in the first weeks and months, and how to avoid costly missteps.

Read the paper →

Working in Retirement: Phased Retirement and Encore Careers

The clean line between working and retired is fading. Phased schedules, consulting, and encore careers reshape the math on income, Social Security, and taxes. How part-time work changes the retirement plan.

Read the paper →

Business Owners & Specialized Careers 5

Planning Foundations & Choosing an Advisor 5