"[The authors] believe that the [actuarial budget benchmark (ABB)] is a powerful spending algorithm that is much more robust than any strategic withdrawal plan (SWP) or spending algorithm built into typical Monte Carlo models, and the Actuarial Approach is a time-tested process to keep spending on track over time. Despite these positive features, however, the actuarial profession appears to be reluctant to even discuss the Actuarial Approach, much less endorse it."