Glossary

Plain-language definitions for retirement planning terms.

• IRMAA, QCD, and QLAC Defined →
• Required Minimum Distribution (RMD) →
• Roth Conversion Basics →
• Step-Up in Basis →
• Pro-Rata Rule for IRA Conversions →
• Medicare Parts A, B, C, and D →
• Donor-Advised Fund (DAF) →
• Net Unrealized Appreciation (NUA) →
• Sequence of Returns Risk →
• Guardrail Withdrawal Strategy →