"[B]ased on [specific] assumed investment experience, the JP Morgan strategy produces a spending budget that is somewhat more volatile (when measured in inflation adjusted dollars) than the Steiner Actuarial Approach. Because it is more aggressive ... it produces higher spending budgets each year and therefore lower remaining assets at the end of the five year period.... If comparable assumptions are used, results under the two methods can be comparable, and the smoothing algorithm in the Steiner Actuarial Approach results in more real dollar stability in the retiree's spending budget from year to year."