@article {Reichenstein82, author = {William R Reichenstein}, title = {One Concept and Some of Its Applications}, volume = {11}, number = {3}, pages = {82--91}, year = {2008}, doi = {10.3905/jwm.2008.11.3.082}, publisher = {Institutional Investor Journals Umbrella}, abstract = {This article introduces one key concept from the author{\textquoteright}s most recent book and explores some of its applications. The concept is that a dollar in a tax-deferred account, such as a 401(k), should be viewed as (1 - tn ) dollar in a tax-exempt account, such as a Roth IRA, where tn is the expected tax rate in retirement. This concept has several implications for private wealth management. This article discusses some of these implications and their applications.TOPIC: Retirement}, issn = {1534-7524}, URL = {https://jwm.pm-research.com/content/11/3/82}, eprint = {https://jwm.pm-research.com/content/11/3/82.full.pdf}, journal = {The Journal of Wealth Management} }