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Retirement Planning
Chapter 2: Retirement Planning: The Accumulation Phase/WAGE REPLACEMENT RATIO (WRR)
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 2: Retirement Planning: The Accumulation Phase

WAGE REPLACEMENT RATIO (WRR)

01.Core Concepts

• Estimate of the percentage of an individual’s income earned prior to retirement needed during retirement. • Methods of Calculating: • Top-Down Approach – Uses percentages and common sense • Bottom-Up (Budgeting) Approach – Determines which pre-retirement expenses are needed during retirement • Average WRR vs. client-specific WRR can vary greatly