Prepare your retirement plan for client

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Reference no: EM133410

Question :

A client has engaged you to inform her on how she is doing with her preparation for retirement. She is a well-paid professional with a present salary of $150,000. She has 15 years until her full retirement age and wants to be able to retire at that time. She expects that her salary will increase about 2 percent each year until retirement. Client has a taxable brokerage account that now generates about $3,500 in dividends each year. This dividend income can be expected to increase by 5 percent each year. Client is vested in a small pension from a earlier employer that can pay about $15,000 per year during retirement. There is no cost of living adjustment (COLA) for this pension, so the $15,000 figure can't change during the retirement years. Regarding Social Security, Client's earnings have always been at or above the maximum amount subject to Social Security withholding. In terms of retirement savings, 20% of Client's annual salary goes into her retirement savings accounts (10 percent her money with an employer contribution of 10 percent). If she needs to increase her retirement savings, she has access to a tax-sheltered account into which up to an additional 10 percent of her salary will go.

Use the subsequent information as you prepare your retirement plan for Client-

o Rate of inflation for all years, 3.5 percent (use this as the COLA for adjusting Social Security benefits)

o Expected rate of return on retirement savings

o Until five years from retirement (i.e., next 10 years in the base case), 7.5 percent

o Last five working years and all retirement years), 5%

o Existing retirement savings balance, $600,000

o Until retirement, Client puts her dividend income into savings (a rainy day fund). After retirement, the dividend income can go towards meeting her retirement income goal, but, barring an emergency, the principal can't be touched. Consequently, only the dividend income from this "rainy day fund" could be considered in your analysis-although, you certainly will inform the client as to the value of the stocks in this fund at various points in time (consider stock value also increases 5% a year, which drives the increase in dividends)

Additional info:

-Target income $186,252

- Pension income $15,000

- Dividend income $7,276

- Projected Social Security $38,212

This is an exercise of future compound value.

The question is - If Client continues to add 20 percent of her earnings (her 10 percent and employer's 10 percent) to her retirement savings each year, what can be the balance in her retirement accounts at the end of 15 years, when she is ready to retire? Don't forget that her earnings can increase each year and the rate of return on her savings is as shown.

- This is asking for retirement savings balance on first day of retirement

- $600,000 savings balance right now

- 7.5% return next 10 years (2013 - 2022)

- 5% return remaining years (2023 ...)

- Additions to savings equal 20 percent of each year's salary

- We consider that additions do not yield any returns in the 1st year.

- So the formula for each year's new balance that we will need to use may be New balance = (yield % * Beginning Balance) + that year's new Savings

And we can need to retch that down 30 times.

Reference no: EM133410

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