Retirement Withdrawal Strategies

James (age 66) retires in 2026 and is evaluating how to fund his living expenses. He needs $80,000 after tax this year. His available assets include:

  • Traditional IRA: $1,000,000 (all pre-tax)
  • Roth IRA: $200,000
  • Taxable brokerage account: $300,000 (basis $200,000)

Assume:

  • Ordinary income tax rate: 24%
  • Long-term capital gains tax rate: 15%
  • No Social Security income this year

Which of the following withdrawal strategies will MOST LIKELY minimize James’s total tax liability while meeting his $80,000 after-tax need?

  1. Withdraw the entire $80,000 from the traditional IRA
  2. Withdraw $80,000 from the Roth IRA
  3. Withdraw $80,000 from the taxable account
  4. Withdraw a combination of traditional IRA and taxable account funds