GlobalRPh Retirement Tools
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Guaranteed-Income Retirement Balance Sheet

Combine pension value, Social Security, lifetime annuities, 401(k)/403(b)/TSP assets, IRAs, Roth accounts, taxable investments, and cash into one forward-looking retirement balance sheet. The tool estimates both economic wealth and how much of a retirement spending target may be covered by lifetime income.

Version 2.1. Treasury curve updated through August 12, 2026. All financial calculations run on the server in PHP; JavaScript is limited to optional field visibility, printing, and directing you to an invalid entry.
1. Set the planning agesIf already retired, set target retirement age to your current age.
2. Add income and assetsPast pension or annuity start ages are allowed. Enter the current payment if already receiving it.
3. Build the balance sheetThe calculator combines liquid assets with economic values of lifetime income.

Household and retirement target

Use current age if already retired; otherwise enter the future age you want to analyze.
Enter in 2026 dollars. The calculator projects this amount to the analysis age.
Planning assumption only; not a forecast or guaranteed return.
Aggregate annual contributions, modeled at year-end.

Pension

Enter a known/current-value estimate, or enter 0 and the tool will estimate value from the pension income below.
If already receiving the pension: enter the current annual amount. If it has not started, enter the expected first-year annual amount.
May be earlier than current age. A past age tells the calculator the pension is already in payment.

If the pension started before today, the calculator values only future payments from the current age forward. It does not count benefits already received and does not reconstruct historical COLAs.

Social Security

If already receiving benefits, enter the current monthly amount.
A past age is allowed for a benefit already in payment.
For benefits already in payment, use Current / 2026 dollars.
Scenario control: percentage of entered benefits included in the planning estimate.

Social Security is treated as inflation-linked lifetime income for planning. Its economic value is not an owned account balance and cannot be liquidated.

Other lifetime annuities

Enter a known value, or 0 to estimate value from income.
If already receiving it, enter the current annual amount; otherwise enter expected first-year income.
May be earlier than current age.

Investable and liquid assets

These are gross balances. The calculator does not reduce traditional retirement accounts for future income taxes or required distributions.

Reset example

Estimated retirement balance sheet

Economic planning values, not account balances or guaranteed purchase prices.

Total economic retirement resources today$1,886,011
Guaranteed-income equivalent value$1,086,011
Investable and liquid assets$800,000
Guaranteed-income share57.6%
Guaranteed 57.6%
Investable 42.4%
Guaranteed lifetime-income equivalentFlexible, investable, or liquid assets

Retirement income coverage

Projected investable assets at retirement$1,131,538
Guaranteed income at retirement age$36,000/year
Spending target covered at retirement39.9%
Initial portfolio draw required$54,318/year
Initial draw as % of projected portfolio4.8%
Guaranteed income once all entered benefits are active$100,052/year
Primary age when all entered benefits are active69.0
Spending target at retirement in nominal dollars$90,318/year

At age 65, modeled guaranteed income covers approximately 39.9% of the projected spending target. The remaining first-year funding need is $54,318, equal to 4.8% of projected investable assets.

Approximately 57.6% of modeled economic retirement resources are represented by lifetime-income equivalents and 42.4% by investable or liquid assets. The guaranteed-income portion is an economic value—not cash available for immediate withdrawal or inheritance.

Resource breakdown

Pension
$500,000 · 26.5%
Primary Social Security
$338,849 · 18.0%
Spouse Social Security
$247,161 · 13.1%
401(k), 403(b), TSP, and similar plans
$450,000 · 23.9%
Traditional IRA
$150,000 · 8.0%
Roth accounts
$75,000 · 4.0%
Taxable investments
$100,000 · 5.3%
Cash and equivalents
$25,000 · 1.3%
ResourceClassificationEstimated value todayShare of total
PensionGuaranteed-income equivalent$500,00026.5%
Primary Social SecurityGuaranteed-income equivalent$338,84918.0%
Spouse Social SecurityGuaranteed-income equivalent$247,16113.1%
401(k), 403(b), TSP, and similar plansInvestable or liquid$450,00023.9%
Traditional IRAInvestable or liquid$150,0008.0%
Roth accountsInvestable or liquid$75,0004.0%
Taxable investmentsInvestable or liquid$100,0005.3%
Cash and equivalentsInvestable or liquid$25,0001.3%

Guaranteed-income timing

Income sourceStatus nowStarting ageAnnual amount usedIncome at target retirement ageEstimated value today
PensionFuture benefit65$36,000$36,000$500,000
Primary Social SecurityFuture benefit67$35,515$0$338,849
Spouse Social SecurityFuture benefit67$26,813$0$247,161

For an already-active pension or annuity, “Annual amount used” is the current amount entered. For a future benefit, it is the expected first-year amount.

Calculation assumptions used
  • Treasury valuation curve: August 12, 2026.
  • Primary age 60; target retirement age 65; male mortality basis.
  • Entered pension value used: $500,000.
  • Primary Social Security included at 100.0% of the entered benefit; spouse benefit included.
  • Annuity value estimated from future income: $0.
  • Current investable and liquid assets: $800,000.
  • Pre-retirement projection: 5.0% annual return and $20,000 annual year-end contributions.
  • Annual CPI-W planning assumptions: 2.62% for 2026, 2.46% for 2027, and 2.40% annually thereafter.
  • All displayed balance-sheet values are gross and pre-tax.

How the calculator works

This tool is designed as a retirement economic balance sheet: it places investable assets and the present value of lifetime income on the same planning page while keeping their very different liquidity characteristics visible.

Mortality basis2026 male, female, and unisex static mortality assumptions.
Discount-rate basisU.S. Treasury par-yield curve dated August 12, 2026.
Inflation basisCPI-W: 2.62% in 2026, 2.46% in 2027, 2.40% from 2028 onward.

1. Economic wealth versus liquid wealth

A 401(k), IRA, Roth account, brokerage account, and cash reserve are assets that can generally be invested or liquidated subject to plan, tax, and market constraints. A pension or Social Security benefit is different: it is a stream of future payments. The calculator converts those payments into an estimated present value so the income stream can be viewed beside the portfolio without pretending that it is spendable cash today.

Total economic resources = investable/liquid assets + pension value + Social Security value + annuity value

2. Valuing lifetime income

When a pension or annuity value is not entered, the calculator estimates the value of the remaining future payments month by month. Each projected payment is multiplied by the probability that the beneficiary is alive to receive it and then discounted back to today using a maturity-matched Treasury-rate proxy.

Present value ≈ Σ [monthly payment × survival probability × discount factor]

This is a planning estimate, not an insurer quote, pension-plan lump-sum calculation, or actuarial certification.

3. Benefits that already started

A start age earlier than current age is valid. In that case, the tool assumes the benefit is already being paid and values only future payments from today forward. For a pension or annuity already in payment, enter the current annual amount. The model does not add payments already received and does not attempt to recreate historical cost-of-living adjustments.

For Social Security already in payment, use the current monthly benefit and select Current / 2026 dollars.

4. Cost-of-living adjustments

Level benefits remain unchanged in nominal dollars. Fixed COLAs compound at the entered percentage. CPI-linked benefits use the embedded CPI-W planning path, while a capped CPI option applies the lesser of projected CPI-W or the selected cap. Inflation therefore affects both future income and the purchasing-power comparison.

Future benefit = base benefit × cumulative COLA factor

5. Projecting the investment portfolio

Current investable assets are projected to the selected retirement age using the entered constant annual return. Annual contributions are modeled at year-end. This is a deterministic projection: it does not simulate market volatility, sequence-of-returns risk, fees, or changing contributions.

Projected portfolio = current assets × (1+r)n + annual contributions × [((1+r)n − 1) / r]

6. Spending coverage and portfolio draw

The annual spending target is first projected from 2026 dollars to the retirement analysis age. The calculator then subtracts modeled pension, Social Security, and annuity income that is active at that age. Any remaining gap is the first-year amount that must come from investable assets.

Required portfolio draw = max(0, projected spending − guaranteed income)
Initial draw rate = required portfolio draw ÷ projected investable assets

7. Guaranteed-income share

The headline “guaranteed-income share” is the percentage of total modeled economic resources represented by the present-value equivalents of pension, Social Security, and annuity income. A high percentage can indicate that much of the household’s retirement resources are tied to lifetime income rather than liquid assets; it does not, by itself, imply that the investment portfolio should take more or less risk.

Guaranteed-income share = guaranteed-income equivalent value ÷ total economic resources

8. What the model deliberately does not do

The calculator is gross and pre-tax. It does not model federal or state income taxes, taxation of Social Security, required minimum distributions, pension funding status, PBGC limits, insurer credit risk, surrender charges, investment fees, sequence risk, long-term-care costs, or a personalized life expectancy. These factors can materially change a retirement decision.

Use the results as a structured planning framework, then compare them with plan documents, official Social Security estimates, and professional financial, tax, or actuarial advice when the stakes are significant.

Technical notes on the 2026 assumptions

The mortality inputs use the 2026 static male, female, and unisex tables embedded in the calculator. Discounting uses the Treasury par-yield curve dated August 12, 2026, with linear interpolation between published maturities and the 30-year rate held constant beyond 30 years. CPI-W planning assumptions use the 2026 Social Security Trustees’ intermediate annual CPI path of 2.62% for 2026, 2.46% for 2027, and 2.40% thereafter.

Treasury par yields are used as a transparent maturity-matched discount-rate proxy. A formal actuarial or institutional valuation may use a different discount framework, a bootstrapped spot curve, plan-specific mortality, or other assumptions.

Privacy and data handling

This calculator contains no external analytics library, advertising script, API call, or third-party data feed. The PHP code performs calculations on the GlobalRPh server and does not include code that writes the entered values to a database or cookie.