Analysis of investment choices for retirement: a new approach and perspective

  title={Analysis of investment choices for retirement: a new approach and perspective},
  author={V. Sivarama Krishnan and Shari Lawrence},
  journal={Financial Services Review},

Breakeven holding periods for tax advantaged savings accounts with early withdrawal penalties

At what point does an IRA with an early withdrawal penalty accumulate more wealth than a fully taxable investment? This paper models breakeven holding periods, allowing tax rates to change and the

The Effect of Credits on Optimal Tax-Deferral Strategies

This paper examines how the Saver’s Tax Credit changes optimal tax-deferral choices of individuals. We identify optimal tax-deferral strategies in the presence of tax-deferral credits and changing

Roth IRA Conversion and Estate Planning

The option to convert the deductible IRA to the Roth IRA is now available to everyone. Income levels are not barriers any more. This paper analyzes the conversion decision using the concept of

Withdrawal Location with Progressive Tax Rates

Optimal withdrawal strategies are developed for retirees with multiple types of tax-advantaged savings accounts. In an environment of progressive tax rates, the ability to convert pretax funds in

IRAs under Progressive Tax Regimes and Income Growth

Abstract This article investigates the choice between a traditional IRA and a Roth IRA in the presence of a progressive tax regime, income growth, and exogenous retirement income. These factors

Optimal Tax Deferral Choices In The Presence Of Changing Tax Regimes

In this paper the attractiveness of tax-deferred and non-deferred investments in periods of changing tax regimes are examined. Specifically the desirability of deferring taxes given one’s current tax

The expanding role of defined contribution plans in the USA: Benefits, restrictions and risks

As questions regarding the future of the US social security system (the nation's public retirement plan) continue to surface, interest in employer-sponsored retirement plans as well as other

Understanding 401(K) Plans

The authors explore 401(k), 403 (b), and 457 plans and explain the need to view retirement savings as only one part of a portfolio.

The Effect of Manufacturing Technology Type on Cost Structure: Evidence from Egypt

This research investigates the impact of contingency factors on the sophistication of costing systems in Tunisia. Sophistication is analyzed by using the following criteria: ABC systems, full costing



IRAs, 401(k)s & Other Retirement Plans: Taking Your Money Out

Written by two experts in tax and investment planning, IRAs presents the different types of retirement plans that are affected by distribution rules. It covers the tax options available to

The impact of mutual fund distributions on after-tax returns

Taxes and Business Strategy: A Planning Approach

This chapter discusses Multinational Tax Planning: Foreign Tax Credit Limitations and Income Shifting, and the Importance of Marginal Tax Rates and Dynamic Tax Planning Considerations.

Multigenerational retirement planning: practical issues

  • Trusts and Estates
  • 1999

Planning issues in using the Roth IRA

  • Journal of Financial Planning
  • 1999

Taking the ire out of IRA planning

  • Trusts and Estates
  • 1999

A simulation study of tax sheltered retirement plans

  • Journal of American Taxation Association
  • 1980

Premature withdrawals from individual retirement accounts

  • Journal of American Taxation Association
  • 1983