Reference and Presentation Materials
Used at May 1, 2008 NYU Conference




“An Optimization Model for Scheduling Withdrawals from
Tax-Deferred Retirement Accounts”

by Cliff T. Ragsdale, Andrew F. Seila and Philip L. Little

Financial Services Review, 3(2): pages 93-108  JAI Press 1994

C. Ragsdale Presentation




“Review Tax Strategies to Ensure that Retirement Years are ‘Golden’”

by Donald V. Saftner and Philip R. Fink

Practical Tax Strategies; May 2004; 72, 5; pages 266-282




“Extending Retirement Payouts by Optimizing the Sequence of Withdrawals”

by John J. Spitzer and Sandeep Singh

Journal of Financial Planning; Apr 2006; 19, 4; pages 52-61

J. Spitzer and S. Singh Presentation




“Optimal Distributions from Tax-Advantaged Retirement Accounts”

by James S. Welch, Jr.

Retirement Calculator website created by Mr. Welch

J. Welch Presentation




“Tax Efficient Sequencing of Accounts to Tap in Retirement”

by William Reichenstein

Trends and Issues – TIAA-CREF Institute; October 2006

W. Reichenstein Presentation




“Withdrawal Location with Progressive Tax Rates”

by Stephen M. Horan

Financial Analysts Journal; Volume 62, No. 6; pages 77-87

S. Horan Presentation




“Order of Withdrawal” and
 “ESP Planner – A Revolution in Financial Planning”

by Laurence J. Kotlikoff

Website created by Professor Kotlikoff and Dr. Jagadeesh Gokhale


L. Kotlikoff Presentation




"Liquidating Retirement Assets in a Tax-Efficient Manner"

by William A. Raabe and Richard B. Toolson

Portfolio Strategies – AAII Journal May 2002

W. Raabe Presentation