$150K FICA threshold Roth
401kMulti
$150K FICA threshold for Roth catch-up 2026
Source: IRS
3% safe withdrawal more conservative
StrategyIncome
3% withdrawal rate more conservative recent
Source: encyclopedia
4% rule Bengen 1994
WithdrawalIncome
4% rule William Bengen 1994 trinity study
Source: encyclopedia
401k limit $24500 2026
401kLong
401k limit $24500 2026 (+$1000)
Source: IRS
403b 15-yr service add $3K/$15K
403bMulti
403b 15+yr service add $3K up to $15K
Source: Nationwide
403b limit same as 401k $24500
403bLong
403b limit $24500 2026 same as 401k
Source: Mission
403b non-profit/edu schools
403bMulti
403(b) non-profit/edu/schools
Source: Mission
457(b) gov plan $24500 2026
457bMulti
457(b) governmental $24500 2026
Source: Mission
457b pre-retirement double
457bMulti
457b pre-retirement catch-up doubles to $49K
Source: Nationwide
Asset location optimize
Tax PlanningLong
Asset location across account types
Source: encyclopedia
Backdoor Roth conversion
IRALong
Backdoor Roth IRA conversion strategy
Source: encyclopedia
Barista FIRE part-time
StrategyLong
Barista FIRE part-time work
Source: encyclopedia
Bend points 90/32/15%
Social SecurityMulti
SS bend points 90/32/15% calculation
Source: encyclopedia
Beneficiary IRA designations
Estate PlanningLong
Beneficiary IRA designations critical
Source: encyclopedia
Bond tent glide path
WithdrawalLong
Rising-equity glide path bond tent
Source: encyclopedia
Bucket strategy time-segment
WithdrawalLong
Bucket strategy time-segmented
Source: encyclopedia
Cash balance plans hybrid
PensionMulti
Cash balance plans hybrid pension
Source: encyclopedia
Catch-up 50+ $8000
401kLong
Catch-up 50+ $8000 2026 (+$500)
Source: IRS
Coast FIRE accumulate stop
StrategyLong
Coast FIRE accumulate then stop
Source: encyclopedia
DIA deferred income longevity
AnnuitiesIncome
Deferred income annuity longevity insurance
Source: encyclopedia
Defined benefit plans
PensionIncome
Defined benefit pensions traditional
Source: encyclopedia
Delay to 70 +8%/yr
Social SecurityLong
Delay SS to age 70 +8%/yr
Source: encyclopedia
Estate tax exemption $13.99M
Estate PlanningMulti
Estate tax exemption $13.99M 2026
Source: encyclopedia
FIRE Financial Independence Retire Early
StrategyLong
FIRE Financial Independence Retire Early
Source: encyclopedia
Fat FIRE high spend
StrategyLong
Fat FIRE high spend lifestyle
Source: encyclopedia
Fixed annuity guaranteed
AnnuitiesIncome
Fixed annuity guaranteed return
Source: encyclopedia
Floor + upside strategy
WithdrawalLong
Floor + upside (annuity + equity)
Source: encyclopedia
G/F/C/S/I funds
TSPLong
TSP G/F/C/S/I fund options
Source: encyclopedia
GLWB rider income
AnnuitiesIncome
GLWB Guaranteed Living Withdrawal Benefit
Source: encyclopedia
GMIB rider income
AnnuitiesIncome
GMIB Guaranteed Min Income Benefit
Source: encyclopedia
Geo arbitrage retire abroad
StrategyLong
Geographic arbitrage retire abroad
Source: encyclopedia
Guardrails Guyton-Klinger
WithdrawalLong
Guyton-Klinger Guardrails dynamic withdrawal
Source: encyclopedia
HSA 55+ catch-up $1000
HSALong
HSA 55+ catch-up $1000 2026
Source: encyclopedia
HSA family $8750 2026
HSALong
HSA family $8750 2026
Source: Fidelity
HSA self-only $4400 2026
HSALong
HSA self-only $4400 2026
Source: Fidelity
HSA triple tax advantage
HSALong
HSA triple tax advantage best account
Source: encyclopedia
Healthcare costs $315K couple
HealthcareMulti
Couple healthcare retirement ~$315K
Source: encyclopedia
High fees variable annuities
AnnuitiesMulti
High fees variable annuities
Source: encyclopedia
Hybrid LTC life insurance
Long-Term CareMulti
Hybrid life/LTC insurance products
Source: encyclopedia
IRA catch-up 50+ $1100
IRALong
IRA catch-up 50+ $1100 2026 (+$100)
Source: IRS
IRMAA Medicare surcharges
Tax PlanningMulti
IRMAA Medicare premium surcharges
Source: Richmond
Indexed annuity caps/floors
AnnuitiesMulti
Fixed Indexed annuity caps/floors
Source: encyclopedia
Inherited IRA 10-yr rule
IRAMulti
Inherited IRA 10-year rule SECURE Act
Source: encyclopedia
LTC insurance traditional
Long-Term CareMulti
Long-term care insurance traditional
Source: encyclopedia
Lean FIRE low spend
StrategyLong
Lean FIRE low spend lifestyle
Source: encyclopedia
Max benefit ~$58K/yr
Social SecurityLong
Max SS benefit ~$58K/yr 2026
Source: encyclopedia
Medicare A+B+D parts
HealthcareMulti
Medicare Parts A B C D Medigap
Source: encyclopedia
Medicare Advantage Part C
HealthcareMulti
Medicare Advantage Part C
Source: encyclopedia
Medigap supplements
HealthcareMulti
Medigap supplemental insurance
Source: encyclopedia
Mega backdoor Roth
401kLong
Mega backdoor Roth via after-tax 401k
Source: encyclopedia
PBGC insurance limit
PensionMulti
PBGC pension insurance corporation
Source: encyclopedia
Pension lump sum vs annuity
PensionMulti
Pension lump sum vs annuity decision
Source: encyclopedia
Pro-rata rule trad IRA
IRAMulti
Pro-rata rule for backdoor Roth
Source: encyclopedia
Provisional income SS taxable
Tax PlanningMulti
Provisional income SS taxable thresholds
Source: encyclopedia
QCD direct charity from IRA
RMDsIncome
Qualified Charitable Distrib direct to charity
Source: encyclopedia
QCD limit $108K 2026
RMDsIncome
QCD limit $108K 2026
Source: encyclopedia
QLAC limit $200K 2026
AnnuitiesIncome
QLAC limit $200K 2026
Source: encyclopedia
QLAC qualified longevity
AnnuitiesIncome
QLAC qualified longevity annuity contract
Source: encyclopedia
RMD = balance / life expectancy
RMDsMulti
RMD = prior YE balance / life expectancy
Source: encyclopedia
RMD age 73
RMDsMulti
RMD age 73 SECURE 2.0 Act
Source: encyclopedia
RMD age 75 by 2033
RMDsMulti
RMD age 75 by 2033 SECURE 2.0
Source: encyclopedia
RMD penalty 25% (was 50%)
RMDsMulti
RMD penalty reduced 25% (was 50%)
Source: encyclopedia
Roth 401k after-tax growth
401kLong
Roth 401k after-tax growth tax-free
Source: encyclopedia
Roth IRA MFJ $242-252K phase
IRAMulti
Roth IRA MFJ $242-252K phase-out 2026
Source: IRS
Roth IRA single $153-168K phase
IRAMulti
Roth IRA single $153-168K phase-out 2026
Source: IRS
Roth conversion ladder
IRALong
Roth conversion ladder for early retirement
Source: encyclopedia
Roth conversions
Tax PlanningLong
Roth conversion strategies pre-RMD
Source: Richmond
SECURE 2.0 Roth catch-up rule
401kMulti
SECURE 2.0 Roth catch-up rule starts 2026
Source: Holland
SEP IRA 25% comp $72K 2026
SEP/SIMPLELong
SEP IRA 25% comp up to $72K 2026
Source: Mission
SIMPLE IRA $16K 2026
SEP/SIMPLEMulti
SIMPLE IRA $16K 2026
Source: encyclopedia
SPIA single premium income
AnnuitiesIncome
SPIA single premium immediate annuity
Source: encyclopedia
SS earnings test pre-FRA
Social SecurityMulti
SS earnings test if working pre-FRA
Source: encyclopedia
SS file age 62 reduce
Social SecurityMulti
SS file age 62 reduces benefit
Source: encyclopedia
SS full retirement age 67
Social SecurityMulti
Full retirement age 67 for born 1960+
Source: encyclopedia
SSA COLA 2.5% 2026
Social SecurityLong
SSA COLA 2.5% 2026
Source: DLA
Safe withdrawal rate research
WithdrawalIncome
SWR research evolved over time
Source: encyclopedia
Saver's Credit qualifying low income
Saver's CreditMulti
Saver's Tax Credit qualifying low/mod income
Source: Nationwide
Self-directed IRA alts
IRAMulti
Self-directed IRA alternative assets
Source: encyclopedia
Self-funding LTC reserve
Long-Term CareMulti
Self-funding LTC reserve strategy
Source: encyclopedia
Sequence of returns risk
WithdrawalShort
Sequence of returns risk early retirement
Source: encyclopedia
Solo 401k self-employed
SEP/SIMPLELong
Solo 401k self-employed business owners
Source: encyclopedia
Spousal benefits 50% PIA
Social SecurityMulti
Spousal benefits 50% PIA
Source: encyclopedia
Step-up basis at death
Estate PlanningLong
Step-up basis at death advantage
Source: encyclopedia
Stretch IRA eliminated
IRAMulti
Stretch IRA eliminated for non-spouses
Source: encyclopedia
Super catch-up 60-63 $11250
401kLong
Super catch-up 60-63 $11250 2026 same
Source: Mercer
Surrender charges schedule
AnnuitiesMulti
Annuity surrender charges schedule risk
Source: encyclopedia
Survivor benefits widow
Social SecurityMulti
Survivor benefits for widow/widower
Source: encyclopedia
TSP federal employees
TSPMulti
Thrift Savings Plan TSP federal
Source: Mission
Tax bracket management
Tax PlanningLong
Tax bracket management retirement
Source: Richmond
Tax diversification
Tax PlanningLong
Tax diversification trad/Roth/taxable
Source: encyclopedia
Tax-loss harvesting
Tax PlanningLong
Tax-loss harvesting taxable accounts
Source: encyclopedia
Total $415c $72K 2026
401kLong
Total 415(c)(1)(A) limit $72K 2026
Source: Mission
Total 415c 50+ $80K
401kLong
Total 415(c) 50+ $80K 2026
Source: Mission
Total 50+ $32500 2026
401kLong
401k 50+ total $32500 2026
Source: IRS
Total 60-63 $35750 2026
401kLong
401k 60-63 total $35750 2026
Source: Mercer
Trad IRA $7500 limit 2026
IRALong
Trad IRA contribution $7500 2026 (+$500)
Source: IRS
Trad IRA MFJ ded $129-149K
IRAMulti
Trad IRA deduct MFJ $129-149K 2026
Source: Mercer
Trad IRA single ded $81-91K
IRAMulti
Trad IRA deduct single $81-91K 2026
Source: IRS
Variable annuity equity-linked
AnnuitiesMulti
Variable annuity equity-linked
Source: encyclopedia
WEP/GPO public pension
Social SecurityMulti
WEP/GPO public pension reductions
Source: encyclopedia
An encyclopedia of publicly documented strategies for education. YCAI does not recommend, endorse, or trade any of these. Not investment advice.