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Establishing Dedicated Asset Reserves to Fund Different Types of Retirement Expenses
Ken Steiner, FSA Retired [Opinion] June 17, 2019
"[The authors believe] that it would be beneficial for these two types of expenses to be further segmented into recurring and non-recurring core/adaptive expenses, and [also] believe using present values to develop the required reserves for these expense categories (and other expected expenses) is superior to using variations of the 4% Rule proposed by [Michael Kitces]."
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