Retirement Planning calculators

IRC § 401(a)(9) (Required Minimum Distribution requirement for qualified plans)

Federal Required Minimum Distribution (RMD) Calculator

Compute the IRC § 401(a)(9) Required Minimum Distribution for traditional retirement accounts (Traditional IRA, 401(k), 403(b), 457(b), TSP, SIMPLE IRA, SEP-IRA) under the SECURE Act 1.0 + SECURE Act 2.0 framework. Models the birth-year cohort RBD lookup (age 70½ for born ≤1950, age 73 for 1951-1959, age 75 for 1960+), the Uniform Lifetime Table divisor lookup, the Joint Life Table for spouses more than 10 years younger as sole beneficiary, the § 4974 excise tax on missed RMD (25% standard, 10% if corrected within the two-year window under SECURE 2.0), the first-year RBD April 1 grace deadline, and the Roth IRA exemption during owner's lifetime under § 408A(c)(5). Federal-pure mechanics for any jurisdiction.

IRC § 408A (Roth IRAs — definition

Federal Backdoor Roth Conversion Calculator

Compute the IRC § 408A Backdoor Roth conversion mechanic for the 2026 tax year, surfacing the most-missed pitfall: the § 408(d)(2) pro-rata aggregation rule. Models the Roth IRA MAGI income-limit phaseouts under § 408A(c)(3) (Single/HoH $150K-$165K est., MFJ $236K-$246K est., MFS $0-$10K), the § 219(b) annual contribution limit ($7,500 est. + $1,000 age-50+ catch-up), the pro-rata calculation across all Traditional/SEP/SIMPLE IRA balances (the trap that turns a tax-free conversion into a meaningful tax bill), the cleanout strategy (rollover pretax IRA balance into a 401(k) — which is NOT aggregated under § 408(d)(2)), the mega backdoor Roth path under § 401(a) using after-tax 401(k) contributions and in-plan Roth conversions, and Form 8606 reporting requirements. Federal-pure mechanics — high-earner workaround for taxpayers excluded from direct Roth contribution by the § 408A(c)(3) income limits.

IRC § 401(k) (Cash or Deferred Arrangements — the master qualified-plan rule that creates the elective deferral mechanic)

Federal Solo 401(k) Contribution Calculator

Compute the IRC § 401(k) Solo 401(k) (Individual 401(k)) maximum contribution for the 2026 tax year across the employee elective deferral bucket (§ 402(g), $23,500 est.) and the employer profit-sharing bucket (§ 404(a)(3), 25% of compensation), subject to the § 415(c) annual additions limit ($73,500 est.) and the § 401(a)(17) compensation cap ($355,000 est.). Models the sole-prop circular math (effective 20% rate after half-SE adjustment per IRS Pub. 560), the S-corp 25% rate on W-2 wages, the § 414(v) age 50+ catch-up ($7,500), and the SECURE Act 2.0 § 109 age 60-63 super catch-up ($11,250). Federal-pure mechanics — Solo 401(k) status requires no W-2 employees other than the owner and spouse.

Bengen

Safe Withdrawal Rate Calculator

Compute the canonical safe-withdrawal-rate framework on a retirement portfolio — initial annual withdrawal, the FIRE-community 25x-spending mnemonic, deterministic year-end balance, Monte Carlo end-balance percentiles (P10 / P50 / P90), success probability across a sensitivity grid of withdrawal-rate × equity-allocation combinations, and the Guyton-Klinger guardrail spending range when dynamic adjustment is enabled. Anchored on Bengen (1994), the Trinity Study (Cooley-Hubbard-Walz 1998), the Morningstar State of Retirement Income series, and Guyton-Klinger (2006). Informational backtest tool — not investment advice.

42 U.S.C. § 402(a) (Old-Age Insurance Benefits)

Social Security Claiming Age Optimizer

Compute the Social Security claiming-age trade-off under 42 U.S.C. § 402 — Full Retirement Age (FRA) by birth year, early-claim reduction (5/9 of one percent per month for the first 36 months, 5/12 thereafter), delayed retirement credit (2/3 of one percent per month up to age 70), spousal benefit ceiling at 50 percent of the higher earner's PIA under § 402(b), survivor benefit at 100 percent of the deceased's benefit under § 402(e), lifetime nominal total and present value at a user-supplied real discount rate, and break-even age versus delaying to 70. Deterministic statute math; the SSA Retirement Estimator remains the authoritative source for an actual benefit projection.

42 U.S.C. § 1395r(i) (Medicare Part B Income-Related Monthly Adjustment Amount)

Medicare IRMAA Tier Calculator (2025 Brackets)

Compute the 2025 Medicare Part B and Part D Income-Related Monthly Adjustment Amount (IRMAA) under 42 U.S.C. § 1395r(i) and 42 U.S.C. § 1395w-114a. Uses the SSA-2024-31 bracket table and the two-year lookback to map 2023 MAGI to a 2025 tier (no IRMAA / Tiers 1-5), produce monthly Part B and Part D premiums, the annual IRMAA surcharge, and the MAGI delta to the next-lower tier — so bracket-management levers (Roth-conversion timing, capital-loss harvesting, QCDs, Form SSA-44 Life-Changing Event reconsideration) can be evaluated before the tax return is final.

IRC § 408A(d)(3) (Roth conversion includible in income in conversion year

Roth Conversion Ladder Calculator

Compute a multi-year Roth conversion ladder under IRC § 408A(d)(3) — the gap-year strategy that fills unused lower-bracket headroom during the window between retirement and the start of Required Minimum Distributions under § 401(a)(9). Outputs: optimal annual conversion sized to the bracket top, total converted over the ladder, projected Roth balance at RMD age (NO RMDs on Roth), projected RMD reduction on the traditional balance, the 5-year per-conversion availability schedule under § 408A(d)(3)(F), and NPV tax savings vs. the no-conversion baseline. SECURE 2.0 RMD age 73 (rising to 75 in 2033). Informational planning tool — not tax advice.

IRC § 529 (Qualified Tuition Programs

Section 529 Superfunding Calculator

Compute the IRC § 529(c)(2)(B) 5-year-election (superfunding) outcome on a Qualified Tuition Program contribution — annual gift-tax exclusion qualifier, Form 709 reporting trigger, 5-year-election ceiling ($95,000 single / $190,000 MFJ in 2025), future-value compounding to the beneficiary's college-start age, surplus or shortfall against the projected college-cost target, and SECURE 2.0 § 529(c)(3)(E) Roth-IRA rollover eligibility (15-year holding period and $35,000 lifetime aggregate cap). Federal-pure mechanics anchored on IRC § 529, IRC § 2503(b), and the SECURE 2.0 Act of 2022 (Pub. L. 117-328). Informational planning tool — not tax advice.