On Friday, November 13th, I presented Taxes and Tax Planning during the “101” portion of the annual Bogleheads Conference.
Since I consider all the Bogleheads who attend the 101 presentations to have attended good high schools, I’m providing this listing of sources cited in the presentation. Beyond being helpful to attendees, I believe the resources below can teach much about retirement tax planning in the United States.
Soon my presentation will be put up on YouTube.
Here are the relevant sources and additional materials:
Slide 11 Nick Maggiulli finds there’s little difference between traditional and Roth accounts if there is always a 30 percent flat tax rate.
Slide 19 The past decade has featured several tax cuts for retirees. The chart displayed is adopted from Tax Planning To and Through Early Retirement (Garrett and Mullaney), page 239.
Slide 21 I discussed the “mini” arc of lifetime taxes here. The post includes an 11 page PDF file with tax calculations.
Slide 24 Roth Conversions and Sequence of Returns Risk
Slide 24 Tax inefficiencies on RMDs tend to amount to Garbage Time Touchdowns for the IRS. Points late in the game that have no effect on the ultimate outcome.
Slide 24 I discussed the Roth Conversion Windfall Problem here.
Slide 25 Mike Piper from the 2024 Bogleheads Conference on Roth Conversions. At 29:52 he stated that “[Roth conversions] do not usually improve financial security in retirement.”
Slide 25 Dr. Jim Dahle stated at the 2025 Bogleheads Conference that “an RMD is a great thing.”
Slide 25 Sean Mullaney on Tactical Taxable Roth Conversions and RMD tax is not as harmful as feared.
Slide 28 According to this research, in 2024 58 percent of the electorate was aged 50 and older.
Slide 28 Recent research indicates that the average age of primary voters is 57 and the median age of primary voters is 59. See page 12 of the linked-to research.
Slide 29 A found $20 bill to Bill Gates is not the same as a found $20 bill is to a struggling young comedian.