Qualified Account Roll-Out Analyzer

TriQuest Qualified Plan Roll-Out Strategy — V1 RC137

TriQuest Qualified Plan Roll-Out — BUILD RC147.37 — Cost Ownership Depletion + Summary Fix

1Build the CaseClient, tax, Qualified Plan, roll-out and retirement-income assumptions.

2Load Columbus IllustrationsLoad the three complete income illustrations. Load Legacy / No Income only when that client objective is needed.

3Review the StrategyChoose the carrier income design and compare the same spendable-income goal.

Case Management

Save the current case in this browser or export it as a portable case file.

SAVE / LOAD

Case Name

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1. Build the Case

Enter the client facts and design the Qualified Plan roll-out. Supporting calculation detail remains available at the bottom when needed.

CASE INPUTS

Client & Tax

Income Timeline

Roll-Out Design

Qualified Plan Assumptions

2. Load the Columbus Illustrations

Before running Columbus: use the Columbus Life Funding Amount shown below to build the Base policy. For an income case, load the three complete Columbus income illustrations with their Cost Ledger pages included. Legacy / No Income is optional unless the client selects the legacy objective. Re-selecting a file always replaces the saved illustration data for that slot, even when the replacement uses the same filename.

3 INCOME + OPTIONAL LEGACY

MISSING

Legacy / No Income

Optional complete illustration for accumulation and legacy cases with no policy income. Also provides its own Cost Ledger.

Waiting for file.

MISSING

Max Index Loan

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Highest carrier-tested retirement cash-flow pressure.

Waiting for file.

MISSING

Designed Middle Index Loan

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Recommended / middle retirement-income design.

Waiting for file.

MISSING

Fixed Conservative Loan

—

Lower-pressure carrier illustration using the conservative loan provision.

Waiting for file.

File status: No complete Columbus illustrations loaded yet.

Case Ready Checklist

INCOMPLETE

○QP case inputs complete

○Legacy / No Income illustration loaded (optional)

○Maximum illustration loaded

○Designed complete illustration loaded

○Conservative complete illustration loaded

○Selected strategy analysis ready

Columbus Life Funding Schedule

The green amounts are the after-tax dollars released from the Qualified Plan. Use the total available funding to build the Columbus Life design; the imported complete Columbus illustration determines the actual carrier-permitted premium timing.

ILLUSTRATION INPUT

Year	Age	Gross QP Distribution	Total Tax	After-Tax QP Principal Released — Annual
Complete the case inputs to generate the Columbus funding schedule.

Columbus Life Funding Calculation

This calculation converts the client-selected QP roll-out into one authoritative Columbus Life funding amount. It includes progressive QP taxes, estimated net fixed-account earnings, the Fixed Holding Bucket Fee and the Design Cushion.

Estimated Capital Available—

Design Cushion—

COLUMBUS LIFE FUNDING AMOUNT—

Funding Reconciliation — QP Release vs. Columbus Premium Timing

Design rule: The client-selected QP roll-out controls the principal being repositioned. The application estimates net after-tax fixed-account earnings and applies a small conservative Design Cushion — the greater of $500 or 0.10% of estimated capital available. The resulting Columbus Life Funding Amount is the single amount used to build the carrier illustrations. The objective is to fund the policy fully while leaving only a small client-owned balance in the fixed account, avoiding unnecessary carrier reruns.

Why the numbers differ: The Qualified Plan calculation determines when after-tax capital becomes available. Columbus Life determines when the policy can accept premium under the actual carrier design, including MEC testing, Guideline Premium limits and the selected SCR. Dollars released before Columbus accepts them remain in the fixed holding bucket for a later scheduled premium.

WAITING FOR COMPLETE COLUMBUS ILLUSTRATIONS

Funding Year	QP Age	After-Tax Funding Available	Columbus Policy Year	Columbus EOY Age	Illustrated Premium Accepted	Fixed Gross Interest	Tax on Fixed Interest	Holding Fee	Fixed Holding Balance After Tax, Interest & Fee
Load the selected complete Columbus illustration to compare the carrier premium schedule.

Timing convention: QP Age is the age at which the qualified-plan capital is released. Columbus EOY Age is the carrier illustration's end-of-policy-year age. The holding balance credits the prior-year balance at the same Fixed Roll-Out Rate used by the Qualified Plan. Fixed-account interest is treated as additional taxable income using the progressive federal/state tax engine, then the Fixed Holding Bucket Fee is applied. Net fixed-account earnings are additional client capital available for the optimized Columbus design; they do not reduce the amount of Qualified Plan principal the client elected to reposition.

How to Use the Qualified Plan Analyzer

Build the case, load the four Columbus illustrations, then review the strategy. Advanced assumptions remain available only when needed.

QP WORKFLOW

Operating Instructions

Client Today: enter the qualified balance, taxable-income timeline, Social Security/other retirement income, filing status, state tax rate, and IRMAA assumptions.
Investment Phases: choose the qualified-account return method and the return/fee used while roll-out dollars are protected from market risk.
Design the Roll-Out: choose the start age, number of full roll-out years, and withdrawal method. The application calculates the completion age automatically.
Retirement Income: select the Columbus income design to compare. The carrier illustration supplies the income amount and ages; the application solves the QP withdrawal needed to pursue the same spendable income. Mandatory RMDs remain part of the QP calculation when applicable.
Results: choose a comparison age at or after the roll-out completion age and review the QP balances, taxes, capital released, RMDs and IRMAA.
Supporting Detail: optional reports at the bottom show QP distributions/taxes, RMD treatment, and Medicare IRMAA calculations when deeper review is needed.

Client Today

Enter the client facts and income assumptions that drive the QP tax, RMD and IRMAA calculations.

Client Name

Client Date of Birth

Used to calculate current age and, later, the applicable RMD schedule.

Current Age

Calculated automatically from date of birth when entered.

Federal Filing Status

Spouse Name

Spouse Date of Birth

Used for household Medicare / IRMAA planning.

Spouse Current Age

Calculated automatically from spouse date of birth.

Qualified Account Balance

Current Taxable Income (after deductions)

Base taxable income before Qualified Plan roll-out or retirement distributions.

Current Taxable Income COLA

Annual growth applied to current taxable income through the selected end age.

Current Taxable Income End Age

Last age the Current Taxable Income assumption is included. Beginning the following age, the model uses the retirement-income streams below.

Social Security Annual Benefit

Annual Social Security benefit at the selected start age. COLA is applied from that age forward.

Social Security Start Age

First age Social Security is included in the retirement-income tax base.

Social Security COLA

Annual growth applied to the Social Security benefit beginning at the start age.

Social Security Taxable %

Planning assumption only. Actual federal taxation of Social Security depends on provisional income and can range from 0% to 85% of benefits.

Other Taxable Retirement Income

Annual taxable retirement income expected from sources outside this Qualified Plan / Columbus strategy, such as a pension, rental income, or another taxable retirement source.

Other Income Start Age

First age this outside taxable retirement income is included.

Other Income COLA

Annual growth applied to this outside taxable retirement income beginning at its start age.

State Tax Rate

10% Early Distribution Additional Tax

Age 59½ modeling note: This annual model uses whole-number ages. Distributions modeled at age 59 are treated as occurring before age 59½; distributions modeled at age 60 or later are treated as occurring after age 59½. Actual tax treatment depends on the distribution date and applicable exceptions. Select the exception option only when the advisor/client has determined an exception applies.

Federal Bracket Inflation Assumption

RMD Treatment

Standard uses the IRS Uniform Lifetime Table. Employer-plan delay applies only when the plan permits delaying RMDs until retirement.

Manual IRMAA Base MAGI Override

Leave blank to use the modeled taxable-income timeline as the planning proxy for household MAGI before strategy QP distributions. Enter a manual MAGI estimate only when a better household MAGI figure is available.

Annual Base MAGI Growth

Growth assumption for underlying household MAGI before strategy distributions.

Annual IRMAA Threshold Growth

Projects future IRMAA income thresholds from the 2026 CMS schedule. Actual thresholds are established annually and may differ due to inflation and future legislation. Use 0% for the fixed-threshold validation test.

Annual Medicare IRMAA Cost Growth

Planning assumption for future Part B and Part D income-related surcharges. Actual Medicare premiums and IRMAA amounts are established annually and may vary materially from this projection.
Planning defaults: MAGI 2.5% · Thresholds 2.5% · Medicare IRMAA costs 2.5%. Validation setting: 0% · 0% · 0%.

Taxable-income timeline: Current Taxable Income grows by its COLA through Current Taxable Income End Age. Social Security and Other Taxable Retirement Income are added when each begins, even when they overlap the Current Taxable Income period. Qualified Plan roll-out withdrawals, retirement distributions, and RMDs are then stacked on top for incremental tax calculations. IRMAA: by default, the same modeled income timeline is used as the planning proxy for household MAGI, and Qualified Plan distributions are stacked on top using the two-year Medicare lookback. A manual MAGI override remains available under Advanced Assumptions.

Current Federal Marginal—

Current Federal Effective—

State Assumption—

Marginal + State—

Projected RMD Start Age—

RMD CalculationUniform Lifetime

RMD TreatmentStandard

RMD Excess HandlingAfter-Tax Reserve

* If DOB is blank, RMD start age is estimated from Current Age so RMD modeling remains active. Enter DOB for the exact birth cohort.

Set the Investment Phases

Control market risk during the roll-out, then pressure-test retirement distributions with actual historical S&P years.

How returns are applied: The Do-Nothing / Original Qualified Account uses the selected qualified return method for the full comparison period. In Historical mode it follows one continuous S&P 500 total-return sequence. In Fixed mode it uses the entered static annual return. The Designed Roll-Out Strategy uses the controlled fixed qualified-account return during the scheduled roll-out years, then returns to the selected qualified return method. The IUL always uses the same calendar-year S&P 500 price return as the historical comparison year, with participation, cap and floor applied.

QUALIFIED ACCOUNT — DURING ROLL-OUT

Assumed return on the Qualified Account while funds are being rolled out.

Fixed Roll-Out Rate — QP & Holding Bucket

Fixed Holding Bucket Fee

Annual fee charged only to after-tax dollars waiting in the fixed holding bucket. The same Fixed Roll-Out Rate used for the Qualified Plan also credits the holding bucket. This fee does not reduce the Qualified Plan balance, QP distributions, taxes, or capital released.

IUL ACCOUNT — ALL YEARS AFTER DEPOSIT

Each net roll-out deposit begins using S&P 500 price-return crediting immediately. The IUL uses the same historical calendar year shown for the comparison, with participation, cap and floor applied.

IUL Account Type

Generic preserves the validated v30 IUL-account engine. IUL opens the carrier-policy development fields without changing the Qualified Plan engine.

IUL POLICY DESIGN — v31.21 DEVELOPMENT

Carrier-designed policy information. In this first development step these fields are informational only; the validated v30 calculation engine remains unchanged.

Carrier / Product

Issue Age

Carrier-Solved Death Benefit

Loan Strategy

Premium source: IUL premiums come directly from the Qualified Plan's annual net roll-out deposits after federal tax, state tax, and any applicable penalty.

IUL PREMIUM FUNDING SCHEDULE

Live reconciliation from the validated Qualified Plan roll-out engine. These are the dollars available to fund the carrier-designed IUL.

IUL Funding ScheduleValidation / AuditView Ledger

Age	Gross QP Distribution	Federal Tax	State Tax	Penalty	Net IUL Premium
Run analysis to populate funding schedule.

Total Gross QP Roll-Out—

Total Net IUL Premiums—

v32.57 Clean IUL Slate: Standard QP/client defaults are loaded, but all IUL/carrier case data starts empty. No prior premiums, costs, account values, surrender values, death benefits, MEC/GSP limits, loans, withdrawals, or carrier design values are retained. Build or import the current Columbus case when you are ready.

Guided Columbus Design Workflow

The application first estimates the total after-tax IUL funding objective. Use that total to establish the Columbus policy chassis, let Columbus automatically create the MEC-limit premium schedule up to GSP, then import that one carrier illustration. The application calculates the QP distributions and tax cost needed to support the carrier schedule.

PASS 1 — QP FUNDING OBJECTIVE

—

Estimated total after-tax IUL funding objective used to seed the Columbus design. The selected-bracket schedule remains the tax benchmark, not the final recommended premium timing.

View Tax-First Benchmark ScheduleReference OnlyView

Year	Age	Tax-First Net Premium
Run analysis to create the tax-first benchmark.

PASS 2 — COLUMBUS DESIGN SEED

Enter this amount as the initial Columbus design premium:

—

Columbus setup: Face Amount = Minimum · Choose SCR · Guideline Test · Prevent MEC = Off. Let Columbus solve the Death Benefit, GSP, MEC Limit, GLP and Target.

Then use the Columbus automatic MEC-limit funding feature to fund the case up to GSP. Do not manually rebuild the tax-first annual premium pattern. Save one full illustration and import the carrier case below.

v32.66 QP CORE CERTIFICATION MODE: Carrier/IUL imports are intentionally disabled in this test build. Use this version to validate the Qualified Plan inputs, tax calculations, RMDs, IRMAA, roll-out distributions, and Section 4 QP baseline without any IUL or prior carrier case data.

Carrier Policy Inputs & Validation

PASS 3 — Import One Columbus MEC-Funded Case

Fresh-case workflow: no prior Columbus illustration is preloaded. Columbus determines the MEC-limit premium schedule, GSP, Death Benefit and policy design. After import, the application calculates the QP distributions and estimated tax cost required to support that carrier schedule. Supplemental Coverage Rider (SCR) or other structural design changes require a new Columbus illustration.

1. Import Columbus “Export All Values” CSV (Optional)

No carrier CSV loaded.

2. Upload Full Columbus Illustration PDF (Primary)

No Full Illustration loaded. This one file can populate the carrier premium, values, and cost baseline for testing.

Single-source rule: Every report is assigned one source of truth. QP Tax Engine supplies qualified-plan distributions and taxes. Current Columbus Full Illustration supplies carrier premiums, GSP, MEC limit, death benefit, policy costs, account values, surrender values, and any illustrated policy distributions/loans. Historical S&P Model supplies only historical stress-test values. No report may substitute data from another source when its assigned source is unavailable.

Carrier Design DetailsImported / EditableView Details

Carrier / Product

Issue Age

Underwriting Class

Death Benefit Option

Carrier-Solved Death Benefit

Supplemental Coverage Rider (SCR) %

Carrier design lever; 0%–75%. SCR means Supplemental Coverage Rider. Changing it invalidates the current carrier baseline until Columbus is rerun.

Supplemental Coverage Rider Face Amount

Target Premium

Minimum Premium

Guideline Single Premium (GSP)

Carrier-solved value. Confirm from Columbus Print Values when the CSV does not include GSP.

Guideline Level Premium (GLP)

MEC Limit

Carrier-solved value. This is not treated as a simple annual premium ceiling.

Agent Contract %

Informational only; used to estimate target-based compensation basis.

Estimated Target-Based Comp

Carrier Illustrated Rate

Riders / Notes

Carrier GSP—

MEC Limit—

Death Benefit—

Carrier Funding Years—

Carrier BaselineNO CARRIER CASE LOADED

Carrier Accepted Premiums—

Remaining to GSP—

GSP Utilization—

Recommended MEC-Limit QP Roll-Out & Tax CostPrimary RecommendationHide Recommendation

Primary design: Columbus supplies the MEC-limit premium schedule up to GSP. The application estimates the gross QP distributions and taxes required to produce those carrier premiums, and shows the additional tax compared with the selected-bracket benchmark. Only one Columbus illustration is required.

Year	Age	Carrier MEC-Limit Premium	Est. Gross QP Distribution	Est. Federal Tax	Est. State Tax	Est. Total Tax	Incremental Tax vs Tax-First
Run analysis and import the Columbus MEC-funded case.

Carrier IUL Funding—

Estimated Gross QP Roll-Out—

Estimated Total Tax—

Additional Tax vs Tax-First—

Import the Columbus MEC-funded carrier case to create the recommended QP roll-out. Tax figures are planning estimates and should be validated by the full QP tax ledger before client presentation.

Tax-First vs. Carrier MEC-Optimized FundingAdvanced ComparisonView Comparison

Purpose: Compare the application's selected-bracket QP funding proposal with the premium pattern Columbus actually accepts under the imported carrier design. This does not let the MEC Limit control the QP rollout. It shows the tradeoff between staying inside the selected tax bracket and funding the IUL earlier when carrier capacity allows it.

Year	Age	Tax-First Net Premium	Carrier MEC-Optimized Premium	Earlier / Later Funding	Est. Gross QP Needed	Est. Incremental Tax
Run analysis and import a Columbus case to compare strategies.

Tax-First Total—

Carrier Funding Total—

Early Funding Shift—

Est. Incremental Tax—

Carrier illustration required. Columbus remains authoritative for MEC/GSP limits. Estimated gross distributions and taxes are planning estimates and must be rerun through the QP tax engine if the funding pattern is adopted.

QP Proposed vs. Columbus Accepted FundingFunding ReconciliationView Comparison

Purpose: Compare the after-tax IUL premium stream proposed by the QP roll-out with the premium schedule Columbus actually illustrates. A difference is a funding-timing difference, not automatically an error or MEC violation. Columbus remains authoritative for policy funding timing and tax-test limits.

Policy Year	Age	QP Proposed Premium	Columbus Accepted Premium	Current-Year Difference	Cumulative QP Proposed	Cumulative Columbus Accepted	Cumulative Funding Timing Difference

QP Proposed Total—

Columbus Accepted Total—

Funding Difference—

Carrier Funding Years—

The QP roll-out period and Columbus IUL funding period are not assumed to be the same. Carrier-accepted premiums are read from the imported Columbus CSV. The Annual Premium column is the only permitted source for Columbus Accepted Premium.

Carrier Funding Capacity Audit — Development OnlyCarrier BaselineView Ledger

Carrier funding audit: This table reports the premium schedule Columbus actually accepts under the current carrier design. The Usable Funding Room is a planning reference constrained by both sides of the carrier design: the carried-forward MEC room and the amount still remaining to the carrier GSP. Once cumulative accepted premium reaches GSP, usable funding room is $0 even if unused MEC carry-forward arithmetic remains. Columbus remains authoritative for MEC testing, Section 7702 timing and any recalculation caused by policy changes.

Policy Year	Age	Columbus Accepted Premium	Cumulative Columbus Accepted	Usable Funding Room	Carrier GSP	Remaining to GSP Not Timing Capacity

Columbus remains authoritative for the MEC test, Section 7702 timing and any recalculation caused by policy or premium changes. Usable Funding Room is the lesser of (1) the planning carry-forward MEC room and (2) the amount remaining to GSP. It is a planning guardrail only and does not replace Columbus tax-test or timing validation.

PASS 4 — Carrier-Guided Optimization Advanced / Provisional

Two-Pass QP → Columbus Design Engine

The application creates the initial tax-managed QP premium proposal first. Columbus then supplies the carrier-authoritative GSP, MEC Limit, Death Benefit and accepted funding schedule. After import, the application can create a provisional second-pass QP proposal that aims toward the carrier GSP while preserving earlier funding. A final Columbus re-illustration remains required.

Step 1Build Initial QP Funding Proposal

Step 2Run Proposed Premiums Through Columbus

Step 3Import Columbus Carrier Baseline

Step 4Optimize Final QP Funding to GSP

Step 5Final Columbus Validation

Initial QP Net Premium Proposal—

Carrier GSP—

Provisional Optimized Premium Total—

Optimized Final-Year Gross QP Distribution—

QP Remaining After Optimized Final-Year Distribution—

Provisional Carrier-Guided QP OptimizationTwo-Pass DesignView Proposal

Step 1: Run the QP analysis to create the initial premium proposal. Then import a Columbus baseline to enable the second-pass optimization.

Policy Year	Age	Initial QP Net Premium	Provisional Optimized Net Premium	Premium Adjustment	Provisional Gross QP Distribution	Projected QP After Distribution
Run analysis to populate the initial QP funding proposal.

Guardrail: This second-pass result is a planning proposal only. It does not recalculate the Columbus MEC test, GSP, Death Benefit or carrier-permitted premium timing. Any changed premium schedule must be rerun through Columbus before the design is considered carrier validated.

Imported from the Columbus Life illustration. Validated carrier charges from the Columbus Life illustration. These remain isolated from the v30 comparison engine.

Carrier IUL Cost ScheduleCurrent Carrier BaselineView Ledger

Policy Timeline		Policy Cash Flow		Carrier Policy Costs					Insurance Value
Policy Year	Age	Premium Outlay	Policy Distribution	Premium Expense / Tax	COI	Rider Charges	Policy Expense	Total Policy Charges	Columbus 6.82% Illustrated Death Benefit

Scenario-cost rule: The selected Columbus design supplies its own premiums, policy values and Cost Ledger whenever that complete illustration contains the carrier cost pages. No-loan costs are not substituted for a loan scenario when scenario-specific costs are available.

Total Premium Expense / Tax—

Total COI—

Total Policy Charges—

Checkpoint: First reconcile this schedule to the carrier report. We will not apply these charges to projected IUL values until this table passes validation.

Carrier Account Reconciliation — Imported Columbus Only

Carrier-validation bridge only. Premiums, withdrawals, loans, Account Value and Surrender Value come from the current Columbus CSV; policy charges come from the Cost Ledger belonging to the selected complete Columbus illustration. The implied credited interest is solved only after both sources are synchronized. Policy loans are shown separately because they create indebtedness but do not directly subtract from Account Value.

Carrier Account Value ReconciliationDevelopment AuditView Ledger

Age	Beginning Account Value	IUL Premium	Policy Charges	Indexed Loan	Implied Interest Credit	Calculated Account Value	Columbus Account Value	Account Difference	Columbus Surrender Value

IUL Crediting & Loan Assumptions

Carrier reconciliation engine with monthly policy-charge timing. Premium expense/tax charges are deducted when premium is received; COI, rider and policy expense charges are spread across 12 monthly deductions. The annual illustrated credit rates are converted to equivalent monthly rates for this reconciliation. Indexed-loan interest remains the carrier illustration's annual 6% year-end convention. The 0.50% persistency bonus begins in policy year 11. This test does not yet replace the validated main comparison result.

Carrier Illustration Only: The following fields are used only to reproduce and compare values from the carrier illustration. They do not affect the Historical IUL analysis, retirement income, or Section 4 results.

Carrier Illustration Validation Rate

Validation only — does not control Section 4 historical IUL crediting. Enter the carrier illustrated rate used for reconciliation. Policy year 11+ also receives the 0.50% persistency bonus.

Indexed Loan Charge

Applied annually to beginning loan balance plus the current year loan, matching the Columbus year-end illustration ledger.

Carrier Illustration Loan Amount

Used only to reproduce and compare values from the carrier illustration. This amount does not affect the Historical IUL analysis, retirement income, or Section 4 results. Section 3 Annual Distribution Amount remains the controlling retirement-income input.

Account Value Engine

Historical S&P IUL Projection — Application ModelDevelopment AuditView Ledger

Age	Historical Market	Beginning Account	IUL Premium	Carrier Charges	Credit Base	Index / Loan Credit	0.50% Bonus	Calculated Account	Columbus Account	Account Difference

Surrender Value & Indexed Loan Accounting

Separates carrier surrender charge from policy-loan indebtedness. Columbus Net Cash Surrender Value is Account Value less surrender charge and outstanding loan balance.

Historical S&P IUL Surrender Value & Indexed Loan LedgerDevelopment AuditView Ledger

Single-source audit: This ledger uses the same Historical IUL simulation that drives Section 4. Policy-loan activity is not created from the Section 3 planning-income field. Loans are modeled here only when the current imported Columbus illustration contains an illustrated loan schedule. Until then, this ledger remains an accumulation-only stress test.

Age	S&P Year	S&P Price Return	IUL Credited Rate	Credit Rate Less Loan Rate	Requested Income	Available Policy Loan	Actual Income Delivered	Income Shortfall	Loan Interest	Ending Loan Balance	OLPR Status	OLPR Election Charge	Historical IUL Account Value	Historical IUL Net Surrender

Show Carrier Illustration Reference

Reference-only comparison to the Columbus 6.82% illustration. These values do not drive the historical stress test.

Age	Historical IUL Net Surrender	Columbus 6.82% Illustrated Net Surrender	Difference vs. 6.82% Illustration

Historical Engine Checkpoint

These four values come from the same Historical IUL simulation used by Section 4 and the main IUL Account Ledger at the selected Comparison Age.

Historical IUL Account Value @ Selected Age—

Loan Balance @ Selected Age—

Historical IUL Net Surrender @ Selected Age—

Historical IUL Net Death Benefit @ Selected Age—

Audit purpose: The Historical IUL loan ledger and checkpoint above validate the same historical engine used by Section 4. Columbus 6.82% illustration values are intentionally kept inside Show Carrier Illustration Reference as a separate benchmark and are not expected to reconcile to historical stress-test values.

Benchmark

S&P 500 Price Return

Pre-Distribution Management Fee

Applies to the IUL after deposits arrive and before retirement distributions begin.

Participation Rate

Cap Rate

Floor Rate

Management Fee During Retirement

Tax Treatment

Tax Rate on IUL

HISTORICAL MARKET TEST

Qualified Return Method

Applies to the Original Qualified strategy for all years and to the Designed Strategy outside the controlled roll-out years.

Historical Sequence Start

Automatic mode uses the most recent continuous period. Manual mode starts with the year you select and repeats from that same year if the projection extends past 2025.

Starting S&P Year

The sequence runs forward through 2025, then loops back to this selected year as many times as needed.

Historical Market Period Used

The qualified historical comparison uses S&P total return; the IUL uses the matching year's S&P price return.

Historical Year When Distributions Begin

Shows which historical year corresponds to the first retirement distribution.

QP management-fee method: Matches the MoneyTrax Spending Game convention. Gross investment growth is calculated on the Beginning-of-Year QP balance, and the management fee is calculated separately on that same Beginning-of-Year balance. The fee is shown as a dollar charge rather than hidden inside the investment return.

QUALIFIED INVESTMENT — OUTSIDE ROLL-OUT YEARS

Uses the selected Qualified Return Method before the roll-out begins, after the roll-out ends, and during retirement distributions.

Qualified Management Fee Before Retirement Distributions

Applies outside the controlled roll-out bucket until retirement distributions begin.

Qualified Management Fee During Retirement

Applied beginning at the retirement/distribution start age and thereafter.

IULERNATIVE INVESTMENT — HISTORICAL INDEX CREDITING

Crediting assumptions are set in the IUL Account panel above. During retirement, the same S&P 500 price-return methodology continues with the selected participation, cap, floor and retirement fee.

Same calendar years, different account mechanics: in Historical mode, the qualified account receives S&P 500 total return while the IUL receives that same year's S&P 500 price return with participation, cap and floor. During controlled roll-out years, only the Designed Strategy's remaining qualified balance uses the fixed roll-out return and the separate fixed-bucket fee. In Fixed mode, the qualified comparison uses the entered static return while the alternative continues using the displayed historical S&P price-return sequence.

Design the Roll-Out

Choose when distributions begin, how many full annual roll-out periods are modeled, and the tax-management method. The completion age is calculated automatically.

Roll-Out Start Age

Must be current age or older.

Roll-Out Years

Number of full annual roll-out periods.

Roll-Out Completion Age

First age after the actual funded roll-out is complete. If the Qualified Plan is fully repositioned before the selected window ends, the application shows the earlier completion age.

Roll-Out Method

Fixed Annual Gross Withdrawal

Gross qualified-plan withdrawal taken each roll-out year while this method is active.

Fill Through Federal Bracket

Estimated Tax Rate on Future Qualified Distributions

Federal portion; state is added below.

Future State Tax Rate

How was the future qualified tax rate estimated?

Planning use: The future federal + state tax assumption converts qualified balances into estimated after-tax values at the comparison age. Annual roll-out and retirement qualified distributions are taxed separately using progressive federal brackets plus the entered state tax rate.

Expected Retirement Age

Base Taxable Income at Expected Retirement Age

Calculated from the income timeline in Client Today. This is the base amount used by this estimator before the Qualified Plan distribution.

Expected Annual Qualified-Plan Distribution

Future Filing Status

Bracket Inflation Assumption

Tax Before QP Distribution—

Tax With QP Distribution—

Incremental Federal Tax—

Effective Federal Rate—

Marginal Rate Reached—

State Assumption—

Suggested Combined Rate—

#	Scenario	Change	What Must Be Verified
1	Control Case	Historical S&P; IRMAA 0% / 0% / 0%	Reproduces validated v31.58 control values and audit totals.
2	Fixed Qualified Return	QP fixed 7%	QP results change; historical IUL values do not.
3	No Planned Retirement Distribution	Turn Section 3 retirement distribution OFF	RMDs still trigger when required; IUL planned distributions also turn off.
4	RMD Interaction	Planned QP distribution ON	Planned gross QP distribution satisfies RMD first; only shortfall is forced.
5	IRMAA Projection	2.5% / 2.5% / 2.5%	MAGI, thresholds, tiers, surcharges and Section 4 economic drag reconcile.
6	Qualified Plan Wins	Raise QP return / lower QP fees / shorten horizon	Tool must be capable of showing Keep Qualified ahead when assumptions support it.

3. Review the Strategy

Start with the case summary, then compare how the Qualified Plan and IUL support the same spendable retirement income.

1 · Strategy Summary

Strategy Decision Dashboard

At-a-glance view of the roll-out capital, Columbus income options, and retirement-income comparison.

BUILDING SUMMARY…

Starting Qualified Plan

—

Gross QP Roll-Out

—

Estimated Roll-Out Taxes

—

AFTER-TAX QP PRINCIPAL RELEASED

—

Maximum Carrier Cash Flow

—

Columbus carrier illustration

Designed Cash Flow

—

Columbus carrier illustration

Conservative Cash Flow

—

Columbus carrier illustration

Illustrated Income Window

—

Selected retirement-income period

Retirement income comparison: Select an IUL income scenario below to compare the same spendable income against the Qualified Plan.

Market sequence: The selected return assumption is reflected in the Distribution Pressure Comparison below.

How to read this comparison

The QP roll-out creates after-tax premium capital for the Columbus policy. The imported Columbus illustrations remain authoritative for IUL cash values, death benefits, and carrier distributions. The selected historical S&P sequence or fixed-return assumption is applied to the Qualified Plan only. The Distribution Pressure Comparison then calculates the gross taxable QP withdrawals, income taxes, RMD effects, and incremental IRMAA required to pursue the same spendable-income goal as the selected IUL illustration.

2 · Strategy Timeline

Strategy Timeline — From Qualified Plan to Retirement Income & Legacy

One view of the case from today's Qualified Plan, through the roll-out and IUL funding period, into carrier-illustrated retirement income and the policy values that remain afterward.

LOAD COLUMBUS ILLUSTRATIONS

Today

—

Starting Qualified Plan

Roll-Out & IUL Funding

—

After-tax capital repositioned

Retirement Income

—

Selected Columbus design

Legacy View

—

Carrier death benefit at graph end

The IUL values shown here come from the selected imported Columbus illustration; this timeline does not manufacture carrier values.

3 · Retirement Income Design

Retirement Income Design

Choose the carrier income design to compare. That IUL cash flow automatically becomes the spendable-income goal the Qualified Plan must attempt to match.

INCOME DESIGN

Columbus Income Design

The selected Columbus illustration supplies both the spendable-income amount and the income period. These values are not manually overridden in the normal agent workflow.

Income Start Age

Imported from the selected Columbus illustration.

Income End Age

Imported from the selected Columbus illustration.

Spendable Income

—

QP Return Assumption

—

Income Years

Strategy View Through Age

age

Sets the common age horizon for strategy values, charts and age-based analysis. The imported Columbus income start/end ages do not change.

IRMAA Treatment

2-Year Lookback

Status: Load the four Columbus illustrations to activate the pressure comparison.

4 · Retirement Income Comparison

Distribution Pressure Comparison — QP vs. IUL

The selected IUL distribution is the common spendable-income target. The QP side solves the gross taxable withdrawal required each year to net the same amount.

WAITING FOR IUL CASH-FLOW FILES

Keep Qualified Plan — Value When Retirement Income Starts

— Net Economic Value

Gross QP Balance: —
Less Estimated Deferred Federal/State Tax: —
Deferred-tax reserve estimates the incremental tax if the remaining QP were distributed at that age using the case's projected federal/state tax assumptions.

IUL — Value When Retirement Income Starts

— CSV

Carrier value immediately before the first retirement cash-flow year. Cash Value: — · Death Benefit: —

Same Spendable Retirement Income Goal

— × 20 years = —

Both strategies are required to deliver the same spendable income. The comparison below shows how much pressure that creates on each asset.

QP INCOME SHORTFALL

—

✓ Both strategies delivered the selected spendable-income goal.

Comparison

Keep QP

IUL Roll-Out

Difference / Meaning

1. Retirement Income — Same Spendable Goal

Spendable Income Goal — Selected Period

—

Same income goal

Spendable Income Actually Delivered

—

Cumulative Spendable Income Shortfall

—

Years Fully Funded

—

20 of 20

—

Gross Capital Withdrawn From Asset

—

2. Taxes, Medicare & Required Distribution Drag

Federal + State Income Tax

—

Incremental IRMAA Expense

—

Additional Forced RMD

—

N/A

QP-only requirement

After-Tax Excess RMD Reserve

—

N/A

Retained outside QP

Total Tax + IRMAA Drag

—

3. What Remains — Accessible Value & Legacy

Gross QP Balance / IUL CSV

—

Gross QP shown for reference

Estimated Deferred Tax on Remaining QP

—

$0 modeled

Tax embedded in QP balance

Ending Net Accessible Value

—

QP Depletion / First Income Shortfall Age

—

Income sustainability

Net Legacy / Death Benefit Value

—

Gross vs. Net Economic Value While Both Strategies Deliver Income

The QP statement balance includes deferred income tax. The solid QP line shows estimated net economic value after reserving for projected federal/state tax on the remaining qualified balance; the dashed QP line shows the gross account balance for reference. The graph continues through the selected Strategy View Through Age, but never truncates the imported income period.

Gross QP is retained as a reference line; QP Net Economic Value is the primary QP comparison.

Open Same-Spendable Income Detail — Columbus Income vs. QP Withdrawal Required

This is the retirement-income comparison. “Spendable Target” is the annual income taken from the selected Columbus Life illustration. “Gross QP Withdrawal” is the taxable Qualified Plan withdrawal required to produce that same spendable income after federal and state taxes. RMDs are then tested separately so any additional required distribution remains visible.

Age	Market Year	Gross QP Return	QP Begin	QP Growth	QP Fee	Columbus Spendable Income	Gross QP Withdrawal Required	Federal Tax	State Tax	Effective Tax Rate	Net Spendable	RMD Requirement	Additional RMD	After-Tax RMD Reserve	IRMAA Paid This Age	QP End	IUL CSV	IUL DB

5 · Cost of Ownership

Total Cost of Ownership — QP vs. IUL Strategy

Compares modeled economic drag over the same case timeline. Product costs, taxes and Medicare effects remain separately identified in the ledger.

Cumulative view shows total modeled cost accumulated through each strategy period.

Status: Load a complete Columbus illustration with its Cost Ledger to add exact scenario-specific IUL policy charges.

QP Management Fees

—

QP Distribution Tax + IRMAA

—

Total QP Cost

—

IUL Policy Charges

—

How to read it: Total QP Cost = QP management fees + QP distribution taxes + IRMAA. The blue line accumulates that total over time. The gold line accumulates actual Columbus IUL policy charges. QP roll-out tax is not shown separately in this graph and is not charged to the IUL.

View Results at Age

Must be after the selected roll-out period.

Keep Qualified — Net Economic Position

—

After-tax account/reserve value —
Less strategy-caused cumulative IRMAA —

Roll-Out Strategy — Net Economic Position

—

Spendable account/policy value —
Less strategy-caused cumulative IRMAA —

Historical IUL Benefits at Selected Age

Historical Net Surrender Value—

Estimated Historical Net Death Benefit—

Insurance Benefit Above Surrender—

Historical cash value, loan balance and age-based Columbus corridor relationship are modeled together. Death benefit is an estimate, not a carrier illustration.

Remaining Net Economic Position Advantage at Selected Age

—

How to read the economic comparison: The headline advantage compares the remaining net economic positions at the selected age after cumulative IRMAA. It does not add retirement income that has already been distributed and spent. Cumulative spendable income delivered by each strategy is reported separately below so remaining wealth and retirement cash flow are not double-counted.

First Crossover Age—First age the Roll-Out reaches or exceeds Keep Qualified after being behind. It may later fall behind again.

Sustained Break-Even Age—First age after which the Roll-Out remains equal to or ahead through the end of the analysis period.

Original Account Depletes—

Roll-Out Strategy Depletes—

Comparison Age—

Qualified Plan Performance by Age

Before an IUL illustration is imported, this chart shows the Qualified Plan baseline only. After import, the IUL strategy comparison is added automatically. Asset values are floored at $0; cumulative IRMAA remains in the economic-position analytics above.

Keep Original QualifiedImplement Roll-Out

Age	Keep Qualified — Spendable Value	Roll-Out — Spendable Value	Difference

Keep QP Cumulative IRMAA Paid—

Roll-Out Cumulative IRMAA Paid—

IRMAA Cost Difference—

IRMAA TreatmentAnnual Cash-Flow Drag

Keep Qualified — Gross Account Balance—

Roll-Out — Remaining Qualified Balance—

IUL Gross—

Roll-Out — Remaining Net Economic Position—

Original QP Spendable Distributions—

Roll-Out Spendable Distributions—

Requested Retirement Income—

Retirement Income Shortfall—

First IUL Income Shortfall—

Additional Spendable Income Delivered—Cumulative Roll-Out spendable distributions less Keep Qualified spendable distributions through the selected age. Shown separately from remaining account/policy value.

Original Excess RMD Reserve—

Roll-Out Excess RMD Reserve—

Show Calculation Detail & Validation

Audit view: This section is intentionally hidden during normal client use. It shows the taxes, annual returns, transfers, fees and account balances behind the result.

Audit report horizon: Detailed validation reports use the selected Strategy View Through Age. The imported Columbus income period remains carrier-driven and is not extended by this control.

Historical IUL death-benefit method: Gross death benefit is estimated from the greater of the carrier-solved base death benefit or the historical policy account value multiplied by the age-based corridor relationship observed in the Columbus no-loan illustration. Outstanding historical policy-loan indebtedness is then subtracted to estimate net death benefit. This is an analytical estimate for the historical stress test, not a carrier-generated illustration.

KEEP ORIGINAL QUALIFIED ACCOUNT

Do-Nothing / Original Strategy

—

Estimated after-tax spendable value at comparison age

Gross qualified value—

Future tax rate used—

Estimated tax at comparison—

Cumulative spendable distributions—

After-tax excess RMD reserve—

Strategy-caused cumulative IRMAA—

IMPLEMENT ROLL-OUT STRATEGY

Designed Strategy

—

Estimated combined after-tax spendable value at comparison age

Retirement distribution status follows Section 3 for both strategies.

Remaining qualified, gross—

IUL account, gross—

Historical IUL net surrender—

Estimated historical net death benefit—

Insurance benefit above surrender—

Future tax rate on remaining qualified—

Estimated combined tax at comparison—

Cumulative spendable distributions—

After-tax excess RMD reserve—

Strategy-caused cumulative IRMAA—

Historical IUL spendable value and estimated historical death benefit use the same modeled account value and loan balance. Carrier illustration values remain validation references only.

Show Break-Even Audit

Crossover and sustained break-even test: compares the full economic position at each age: Keep Qualified after-tax spendable value versus remaining Roll-Out Qualified after-tax value + IUL spendable value. First Crossover is the first age the Roll-Out reaches or exceeds Keep Qualified after being behind and may be temporary. Sustained Break-Even is the first age after which the Roll-Out remains equal to or ahead for every remaining age in the analysis period.

Age	S&P Year	Keep Qualified Gross	Future Tax Rate	Keep Qualified Spendable	Roll-Out Remaining Qualified Gross	Roll-Out Qualified Spendable	IUL Spendable Value	Roll-Out Total Spendable Value	Difference	Status

Show Strategy Comparison Ledger

Age	Phase	Comparison S&P Year	Original Qualified Net ROR	Roll-Out Qualified Net ROR	IUL Net ROR	Original Qualified Gross	Original Client Distribution	Future Tax Rate Used	Original Est. Tax	Original After-Tax	Roll-Out Qualified Gross	Roll-Out Qual. Est. Tax	IUL Gross	Roll-Out Client Distribution	Roll-Out Combined Gross	Roll-Out After-Tax	After-Tax Difference

Show Year-by-Year Roll-Out Taxes

Age	Base Taxable Income	S&P Year	Qualified Fixed ROR	S&P Price	IUL Credited	Beginning Qualified	Gross Growth	Qualified Fee	Gross Withdrawal	Federal Tax	Fed Effective Rate	Marginal Fed Rate	State Tax	State Rate	10% Add'l Tax	Penalty Rate	Total Effective Tax Rate	Net to IUL	Ending Qualified	IUL Cash Value

Show Taxable Income Timeline Audit

Taxable-income audit: This table shows the base taxable-income assumption used by the tax engine at each age before Qualified Plan roll-out withdrawals, retirement distributions, or RMDs are added. During the Current Taxable Income period, the current-income stream controls. Beginning after Current Taxable Income End Age, the base is built from Other Taxable Retirement Income plus the modeled taxable portion of Social Security.

Age	Current Taxable Income Included	Other Taxable Retirement Income Included	Client Social Security Benefit	Client SS Taxable %	Taxable Client Social Security	Spouse Age	Spouse Social Security Benefit	Spouse SS Taxable %	Taxable Spouse Social Security	Base Taxable Income

Show Retirement Distribution Tax Detail

Retirement tax audit: This table shows how each qualified retirement withdrawal is converted to spendable income. Federal tax is the incremental tax created by the qualified distribution using the progressive federal brackets; state tax is applied separately. The future qualified tax-rate assumption is not used to gross up these annual retirement distributions.

Age	Base Taxable Income	Original QP Gross Distribution	Federal Tax	Fed Effective Rate	Marginal Fed Rate	State Tax	State Rate	Total Tax	Original Net Spendable	Roll-Out QP Gross	IUL Gross	Roll-Out Net Spendable

Show Required Minimum Distribution Audit

How to read this report: “RMD Requirement” is the IRS minimum due at the age shown — it is not an additional distribution. The planned qualified-plan distribution shown on that same age row counts toward satisfying it. Only Additional RMD Required is extra money forced out by the RMD rule. When the Roll-Out qualified balance reaches $0, that strategy has no future RMD.

RMD REQUIREMENT		KEEP QUALIFIED PLAN								ROLL-OUT STRATEGY
Age	IRS Factor	Prior Year-End QP Balance	RMD Requirement	Planned Gross QP Distribution	Additional RMD Required	Status	Prior Year-End QP Balance	RMD Requirement	Planned QP Distribution	Additional RMD Required	Status

Show Medicare IRMAA Audit

How to read this report: Medicare IRMAA generally uses household MAGI from two years earlier. This validation report compares the Keep Qualified Plan and Roll-Out strategies. It adds each strategy's taxable qualified-plan distributions to the entered IRMAA Base MAGI, then applies the 2026 CMS IRMAA thresholds and Part B / Part D surcharge amounts. The displayed strategy IRMAA is incremental: any IRMAA already caused by Base MAGI alone is excluded from the strategy-specific economic drag. IUL policy loans are not treated as MAGI in this audit.

KEEP QUALIFIED PLAN — STRATEGY-CAUSED IRMAA

ROLL-OUT STRATEGY — STRATEGY-CAUSED IRMAA

IRMAA COST DIFFERENCE

MEDICARE / LOOKBACK			KEEP QUALIFIED PLAN					ROLL-OUT STRATEGY
Medicare Age	MAGI Lookback Age	People on Medicare	Base MAGI	Taxable Strategy Income	Projected MAGI	Projected IRMAA Start Threshold	IRMAA Tier	Part B IRMAA / Yr	Part D IRMAA / Yr	Total Household IRMAA	Base MAGI	Taxable Strategy Income	Projected MAGI	Projected IRMAA Start Threshold	IRMAA Tier	Part B IRMAA / Yr	Part D IRMAA / Yr	Total Household IRMAA

Show Projected IRMAA Tier Schedule

How to read this schedule: Choose a Medicare age to see the complete projected IRMAA income brackets used by the calculator. The schedule starts with the 2026 CMS thresholds and applies the Annual IRMAA Threshold Growth assumption.

Medicare Age for Tier Schedule

Classification	2026 Base MAGI Range	Projected MAGI Range Used	Projected IRMAA / Person / Yr	Projected Household IRMAA / Yr

Economic treatment: IRMAA is modeled as an annual household cash-flow expense in the year Medicare charges it. It does not reduce the qualified account or IUL policy directly. Instead, cumulative IRMAA paid reduces that strategy's net economic position in Section 4, even after the strategy account itself has depleted. No investment return is assumed on IRMAA dollars saved or spent, avoiding an extra opportunity-cost assumption until we choose one.

Validation assumptions: This build starts with the 2026 CMS IRMAA schedule and projects future thresholds and Medicare IRMAA surcharge costs using the planning assumptions entered above. Set either growth assumption to 0% to hold that component constant. The standard Part B premium and the underlying Part D plan premium are not included — only the income-related surcharges are shown.

Show Account Ledgers

Keep Qualified Account Ledger

Total Gross Growth—

Total Fees—

Total Qualified Distributions—

Ending Balance—

Age	S&P Year	Beginning	Crediting Source	Crediting Rate / Return	Gross Growth	Mgmt Fee	Planned QP Distribution	Additional RMD	Ending

Roll-Out Qualified Account Ledger

Total Gross Growth—

Total Fees—

Total Withdrawals—

Ending Balance—

Age	Beginning	Gross Growth	Mgmt Fee	Roll-Out Transfer	Client Distribution	Ending

Tax-Free / Tax-Favored IUL Ledger

Total Gross Growth—

Total Fees—

Total Net Deposits—

Ending Balance—

Timing convention: The Historical IUL ledger now uses the same policy-year convention as the Columbus illustration. Age 60 = Policy Year 1, so a premium funded at age 60 is shown on the age-60 row and produces that policy year's ending values. The sixth premium is shown at age 65 / Policy Year 6. If an imported Columbus illustration contains policy loans, those loans are aligned to the matching policy age and year. Section 3 planning income does not automatically create a policy loan. Premium, policy value and carrier-authorized loan activity therefore remain on one policy-year timeline.

IUL crediting audit: Crediting Basis is beginning account value plus net roll-out deposit after premium load, before monthly policy charges. Index Credit is calculated through the model's monthly charge/credit sequence. The 0.50% persistency bonus begins in policy year 11 and is applied after the year's index credit and monthly charges. Gross Growth equals Index Credit plus Persistency Bonus dollars. Policy-loan sustainability: This analysis activates only when the current imported Columbus illustration contains a policy-loan schedule. Until then, no policy loan, loan interest, or loan-driven death-benefit reduction is modeled.

Policy Value / Income Age	Premium Funding Age	S&P Year	Beginning Account	S&P Return	Index Rate	Bonus	Gross Growth	Policy Cost	Net Premium	Requested Income	Available Loan	Actual Income	Income Shortfall	IUL Cash Value	Net Surrender	Net Death Benefit

Income availability rule: before OLPR election, modeled policy-loan income is limited to the lesser of Requested Income or Available Policy Loan, and availability is recalculated each year as policy values change. Any unmet amount is reported as Income Shortfall. After the Overloan Protection Rider is elected, no additional loans are permitted, so Available Loan and Actual Income remain $0 for all future years.

IUL Surrender Value & Indexed Loan Ledger

Reconciliation audit: This report uses the same Historical IUL engine as the main ledger and runs through age 100. It shows the account value, policy-loan activity, loan interest, ending loan balance, Overloan Protection Rider status/election charge, surrender charge, net surrender value, and net death benefit used by the model. OLPR: for this GPT design the model elects the rider at the first modeled policy anniversary when the insured is at least age 75, the policy is in year 11 or later, and loan balance is 92.5%–96% of Account Value and greater than Specified Amount. At election a one-time 3.5% Account Value charge is deducted. Thereafter no additional premiums, withdrawals, new loans, or monthly charges are modeled; the policy loan rate equals the loan crediting rate.

Age	Beginning Account	Gross Growth	Policy Cost	Ending Account Value	Requested Income	Available Policy Loan	Actual Policy Loan	Loan Interest	Ending Loan Balance	OLPR Status	OLPR Election Charge	Surrender Charge	Net Surrender Value	Net Death Benefit

Planning model. Historical mode uses matching calendar years: S&P 500 total return for the qualified account and S&P 500 price return for the alternative. Fixed mode substitutes the entered static gross return for the qualified account while the alternative continues to use the same historical S&P price-return sequence. Management fees are applied separately. Qualified roll-out and retirement distributions are modeled with progressive federal tax logic and the user-entered state assumption; the future tax-rate assumption is used only to value qualified balances that remain at a comparison age. RMDs are modeled with the IRS Uniform Lifetime Table using the prior year-end qualified balance; special Joint-Life Table II cases are not yet modeled. This is an educational planning comparison, not tax, legal, or product advice.

Advanced Settings OPTIONAL

Optional production assumptions. Most cases should use the defaults. Open this section only when a case requires a bracket/RMD assumption, fee assumption, or Medicare IRMAA assumption review. Remaining Qualified Plan tax is calculated automatically by the progressive tax engine.

V1 RC137

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Qualified Account Roll-Out Analyzer

1. Build the Case

Client & Tax

Income Timeline

Roll-Out Design

Qualified Plan Assumptions

2. Load the Columbus Illustrations

How to Use the Qualified Plan Analyzer

Client Today

Set the Investment Phases

Guided Columbus Design Workflow

PASS 3 — Import One Columbus MEC-Funded Case

Two-Pass QP → Columbus Design Engine

Design the Roll-Out

End-to-End Validation Checklist

4. Review the Strategy

3. Review the Strategy

Strategy Decision Dashboard

Strategy Timeline — From Qualified Plan to Retirement Income & Legacy

Retirement Income Design

Distribution Pressure Comparison — QP vs. IUL

Total Cost of Ownership — QP vs. IUL Strategy

Qualified Plan Performance by Age

Do-Nothing / Original Strategy

Designed Strategy

Keep Qualified Account Ledger

Roll-Out Qualified Account Ledger

Tax-Free / Tax-Favored IUL Ledger

IUL Surrender Value & Indexed Loan Ledger

Advanced Settings