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Using “Equivalent Tax Rates” to Determine Tax-Efficient Retirement Investment and Withdrawal

Tom Arnold, John H. Earl, Cassandra D. Marshall and Adam Schwartz
The Journal of Wealth Management Fall 2018, 21 (2) 55-69; DOI: https://doi.org/10.3905/jwm.2018.1.063
Tom Arnold
is a professor in the Department of Finance at the Robins School of Business at the University of Richmond in Richmond, VA
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John H. Earl Jr.
is an associate professor in the Department of Finance at the Robins School of Business at the University of Richmond in Richmond, VA
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Cassandra D. Marshall
is an associate professor in the Department of Finance at the Robins School of Business at the University of Richmond in Richmond, VA
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Adam Schwartz
is an associate professor in the Department of Finance at the Williams School of Commerce, Economics, and Politics at Washington and Lee University in Lexington, VA
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Abstract

The authors propose an equivalent tax rate framework to compare the tax-efficient accumulation and withdrawal of retirement funds across multiple investment vehicles. The method allows for the consideration of a given investment vehicle’s expected return, time horizon, and tax treatment relative to a tax-deferred retirement account receiving pre-tax contributions and possible employer matching of contributions. The metric is comparable across alternative investment accounts irrespective of the specific marginal tax rate in place during the accumulation or distribution stages.

TOPICS: Retirement, legal/regulatory/public policy

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The Journal of Wealth Management: 21 (2)
The Journal of Wealth Management
Vol. 21, Issue 2
Fall 2018
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Using “Equivalent Tax Rates” to Determine Tax-Efficient Retirement Investment and Withdrawal
Tom Arnold, John H. Earl, Cassandra D. Marshall, Adam Schwartz
The Journal of Wealth Management Jul 2018, 21 (2) 55-69; DOI: 10.3905/jwm.2018.1.063

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Using “Equivalent Tax Rates” to Determine Tax-Efficient Retirement Investment and Withdrawal
Tom Arnold, John H. Earl, Cassandra D. Marshall, Adam Schwartz
The Journal of Wealth Management Jul 2018, 21 (2) 55-69; DOI: 10.3905/jwm.2018.1.063
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  • Article
    • Abstract
    • APPLYING THE ETR FRAMEWORK FOR ACCUMULATING RETIREMENT FUNDS
    • APPLYING THE ETR FRAMEWORK FOR WITHDRAWING RETIREMENT FUNDS (W-ETR)
    • CONCLUSION
    • APPENDIX
    • ENDNOTES
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