Tax Year & Scope: Federal income tax brackets and the standard deduction reflect tax year 2026 (IRS Rev. Proc. 2025-32) and must be updated annually; the Uniform Lifetime (Table III) and Single Life Expectancy (Table I) factors follow IRS Pub. 590-B effective 2022. The 10-year rule modeled here applies to non-eligible designated beneficiaries. The Statutory Minimum path uses the beneficiary's single life expectancy (and, when an owner death age is entered, the longer of that or the deceased owner's remaining life expectancy) under the non-recalculation method, with full liquidation by Year 10; it does not separately model the year-of-death RMD, eligible designated beneficiary stretch options (surviving spouse, minor child, disabled/chronically ill, or beneficiary ≤10 years younger), trust beneficiaries, or successor beneficiaries. This tool also does not reflect state taxes, NIIT, IRMAA surcharges, or QCDs.

ADVISE Wealth Management Disclaimer: This illustrative model is provided strictly for educational and strategic planning purposes based on user-defined assumptions. It does not constitute formal legal, accounting, or individualized tax advice. Projected asset values, internal portfolio returns, and marginal tax calculations are estimates and do not guarantee future performance or specific regulatory outcomes. Portfolio values do not reflect management fees, transaction costs, or potential state-specific taxation overlays which would lower real returns.

LPL Financial Compliance Disclosure: Securities and advisory services offered through LPL Financial, a registered investment advisor and member FINRA/SIPC. LPL Financial and Advise Wealth Management do not provide transactional tax or legal guidance. Clients must consult with an independent certified public accountant (CPA) or qualified tax counsel regarding their specific progressive income tax adjustments, trust document accounting structures, and custom beneficiary inheritance distribution options before implementing any strategy.