Glossary
Definitions for terms used across our calculators and guides.
- Annual Expenses
- Total expected spending each year in retirement. Primary driver of how much you need to save.
- Annual Savings
- Amount contributed to investments each year before retirement.
- Bridge Period (Bridge Years)
- Time between early retirement and when retirement accounts become fully accessible without restrictions.
- Capital Gains Tax
- Tax on profits from selling investments in a taxable account. Typically lower than ordinary income tax rates.
- Current Age
- Present age, used to calculate time to retirement.
- Current Savings
- Total value of investments today.
- Early Retirement
- Retiring before traditional retirement age (typically before 59½ in the U.S.).
- Effective Tax Rate
- Average rate of tax paid across total income.
- FIRE (Financial Independence, Retire Early)
- Strategy focused on saving and investing aggressively to retire earlier than traditional timelines.
- Financial Independence
- Point where investments can sustainably cover living expenses.
- HSA (Health Savings Account)
- Tax-advantaged account for medical expenses: tax-deductible contributions, tax-free growth, tax-free withdrawals for qualified expenses.
- Inflation Rate
- Rate at which cost of living increases, reducing purchasing power.
- Investment Return (%)
- Expected annual growth rate of portfolio.
- Marginal Tax Rate
- Tax rate applied to the next unit of income.
- Penalty-Free Withdrawal
- Accessing retirement funds without paying the typical 10% early withdrawal penalty.
- Penalty-Free Strategy
- Method to access retirement funds early without penalties, e.g. Roth conversion ladders and SEPP withdrawals.
- Real Return
- Investment return after adjusting for inflation.
- Retirement Age
- Age at which you plan to stop working and begin withdrawals.
- Retirement Horizon
- Total number of years retirement savings must last.
- RMD (Required Minimum Distribution)
- Mandatory withdrawals from certain retirement accounts starting at age 73+ under current U.S. rules.
- Roth Conversion
- Moving money from pre-tax account to Roth, paying tax now for tax-free withdrawals later.
- Roth Conversion Ladder
- Converting funds gradually each year and accessing them penalty-free after five years.
- Safe Withdrawal Rate (SWR)
- Guideline for annual withdrawal without running out of money, commonly ~4%.
- Savings Rate
- Percentage of income saved and invested.
- Sequence of Returns Risk
- Risk that poor market performance early in retirement reduces how long money lasts.
- SEPP (72(t) Withdrawals)
- Substantially Equal Periodic Payments allowing penalty-free withdrawals before 59½ in a fixed schedule.
- Tax Rate (%)
- Assumed rate applied to withdrawals in the calculator.
- Taxable Account
- Investment account with no special tax advantages.
- Taxable Income
- Income subject to tax after deductions.
- Tax-Deferred
- Accounts where taxes are paid later upon withdrawal, e.g. Traditional IRA, 401(k).
- Tax-Free Growth
- Investment growth not taxed when withdrawn, e.g. Roth accounts.
- Withdrawal Rate
- Percentage of portfolio withdrawn each year.
- Withdrawal Strategy
- Order and method used to draw income to minimise taxes and penalties.
Key Strategies
Top ↑Roth Conversion Ladder
Convert pre-tax savings each year into a Roth account. After five years, each conversion becomes accessible penalty-free.
72(t) / SEPP Withdrawals
Fixed withdrawal schedule based on IRS rules. Allows early access but reduces flexibility.
Rule of 55
Withdraw from employer-sponsored retirement plan penalty-free starting at age 55, if conditions are met.
Taxable-First Strategy
Use taxable investments first to allow retirement accounts more time to grow and optimise taxes.
This glossary is for informational purposes only and does not constitute financial, tax, or investment advice. All calculations and strategies are estimates and should be verified with a qualified professional.