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Retirement Planning
Chapter 15: Retirement Income & Distribution Planning/PANEL TWO: DEBT MANAGEMENT AND BUDGETING
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Chapter 15: Retirement Income & Distribution Planning

PANEL TWO: DEBT MANAGEMENT AND BUDGETING

01.Core Concepts

SOURCES OF INCOME • Management of the portfolio is guided by the investment policy statement (IPS). • Risk tolerance is the key component to determine asset allocation. • Risk tolerance can change over time or given circumstances. • Taxes • Qualified plan distributions vs Roth distributions (Federal and State taxes) • Watch for income-based cost increases (Medicare B and D, Social Security taxation). • Asset allocation • Key components are risk tolerance and time horizon. • Shifting from growth to growth and income with capital preservation over time PANEL THREE: MANAGING THE RETIREMENT PORTFOLIO AND DISTRIBUTIONS MANAGING THE PORTFOLIO (1 of 2) Four Percent of Capital Balance Approach • Limit withdrawals to 4% the first year, then adjust • Goal is to avoid depleting account prior to death • Secondary goal is accumulating wealth to pass heirs • Studies have shown immediate annuities can help sustain a higher withdrawal rate