# Retirement Literacy Foundation — retirementliteracyfoundation.org > 501(c)(3) nonprofit publishing free, primary-sourced retirement education: Social Security claiming, RMDs, Medicare IRMAA, and retirement tax planning. Nothing is sold. ## About The Retirement Literacy Foundation (RLF) is a 501(c)(3) public charity (EIN 41-5062266) founded by Hans Goldstein, EA, its president. He is an Enrolled Agent, admitted to practice before the IRS. It runs free public workshops at Southern California libraries and community centers and publishes free calculators and guides. RLF sells nothing, accepts no funding from insurance, investment or brokerage companies, and gives no individualized advice. ## Contact - Email: hans@retirementliteracyfoundation.org - Phone: 714-584-4921 - Mailing address: 1401 21st Street, Suite R, Sacramento, CA 95811 - Contact page: https://retirementliteracyfoundation.org/contact/ - Free workshops: https://retirementliteracyfoundation.org/workshops/ - About and transparency: https://retirementliteracyfoundation.org/about/ ## Guides - [All free guides](https://retirementliteracyfoundation.org/guides/): Social Security claiming, IRMAA, RMDs, the widow's penalty, inherited IRAs, Roth conversions and more ## Popular pages (list refreshed October 18, 2026) - [Pension Lump Sum vs Monthly Payments: How to Choose (2026)](https://retirementliteracyfoundation.org/guides/pension-lump-sum-vs-annuity/): Lump sum or monthly pension? Start with the payout rate: $2,000 a month vs a $360,000 offer is 6.7%. The tax rules and questions that decide it. - [Are Fixed Annuities Safe? FDIC and Guaranty Limits (2026)](https://retirementliteracyfoundation.org/guides/are-fixed-annuities-safe/): Are fixed annuities safe? Not FDIC insured, but state guaranty funds back them up to a limit, commonly $250,000 per insurer. Dated facts and sources, Oct 2026. - [Inherited IRA Calculator 2026: RMD, 10-Year Rule, Roth](https://retirementliteracyfoundation.org/inherited-ira-rmd-calculator/): Free inherited IRA calculator for 2026: your 10-year deadline, the yearly RMD from the IRS Single Life Table, plus Roth and spouse rules. Checked Oct 2026. - [Free Monte Carlo Retirement Calculator: Odds Your Money Lasts](https://retirementliteracyfoundation.org/monte-carlo-calculator/): Free Monte Carlo retirement calculator. Runs 1,000 market scenarios to show the odds your savings last, and the age they could run out if they do not. - [401k Withdrawal Tax Calculator (2026): Tax, Penalty, What You Keep](https://retirementliteracyfoundation.org/401k-withdrawal-tax-calculator/): Enter a 401k withdrawal and your income to estimate federal tax, the 10% early penalty, 20% withholding and state tax, and what you take home. Free, 2026 brackets. - [How Much Monthly Income Will $1 Million Generate? $3,333 at 4%](https://retirementliteracyfoundation.org/guides/how-much-income-does-1-million-generate/): At 4%, $1 million pays about $3,333 a month ($40,000 a year) before tax. Table at 3%, 4% and 5%: interest only, spend-down and the 4% rule. Checked Oct 2026. - [Max Social Security Benefit 2026: $5,181 a Month at 70](https://retirementliteracyfoundation.org/maximum-social-security-benefit/): How much is the maximum Social Security benefit in 2026? $5,181 at 70, $4,207 at 67, $2,969 at 62, straight from SSA. Wage base $184,500. Checked Oct 2026. - [How Much of Your Social Security Is Taxable? 2026 Thresholds](https://retirementliteracyfoundation.org/guides/how-much-social-security-is-taxable/): Up to 85% of Social Security is taxable above $34,000 combined income single, $44,000 married. 2026 thresholds, worked examples and a free calculator. - [Alternatives to CDs for Retirees: 7 Options (Oct 2026)](https://retirementliteracyfoundation.org/guides/best-cd-alternatives-retirees/): Alternatives to CDs, compared: Treasuries, ladders, TIPS, I bonds, savings, money markets and MYGAs. 5-year Treasury and top CD both 5.00% on Oct 14, 2026. - [Capital Gains Tax Calculator 2026: Home, Rental or Business](https://retirementliteracyfoundation.org/capital-gains-tax-calculator/): Free 2026 capital gains tax calculator: federal 0/15/20%, 25% depreciation recapture, the 3.8% NIIT and your state, for a home, rental or business sale. - [How to Protect Your Retirement Savings From a Market Crash](https://retirementliteracyfoundation.org/guides/protect-savings-from-market-crash/): You can't stop a market crash, but retirees limit the damage four proven ways. See the protections side by side and test your own crash risk. - [Social Security Tax Calculator: What the IRS Keeps](https://retirementliteracyfoundation.org/ss-tax-calculator/): Free Social Security tax calculator. See how much of your benefit is taxable in 2026 and what pushes you over the threshold. - [How to Avoid IRMAA: The Hidden Medicare Surcharge (2026)](https://retirementliteracyfoundation.org/guides/how-to-avoid-irmaa/): IRMAA is a surcharge on Medicare Part B and Part D based on your income from two years ago. Learn how to lower your MAGI and appeal it with Form SSA-44. - [RMD Calculator 2026: Required Minimum Distribution by Age](https://retirementliteracyfoundation.org/rmd-calculator/): Free 2026 RMD calculator: your required minimum distribution from an IRA or 401(k), the IRS Uniform Lifetime factor for your age, and the tax on it. - [Inherited IRA Rules: Spouse vs Non-Spouse Options (2026)](https://retirementliteracyfoundation.org/guides/inherited-ira-spouse-vs-non-spouse/): Inherited IRA spousal rules vs non-spouse options for 2026: roll it over, keep it as an inherited IRA, the 10-year rule, yearly RMDs and who can still stretch. - [Should You Take Social Security at 62 or 70? (2026)](https://retirementliteracyfoundation.org/guides/social-security-62-vs-70/): Claiming Social Security at 62 cuts your check about 30%; waiting to 70 adds 24% if your full retirement age is 67. The trade-offs, the break-even age and how to - [Social Security Earnings Test Calculator 2026: $24,480 Limit](https://retirementliteracyfoundation.org/earnings-test-calculator/): Retirement earnings test calculator for 2026: SSA withholds $1 for every $2 over $24,480, or $1 per $3 over $65,160 in your FRA year. See your number. - [The Widow's Penalty: How Taxes Rise When a Spouse Dies (2026)](https://retirementliteracyfoundation.org/guides/widows-penalty-tax/): The widow's penalty tax explained: why a surviving spouse's taxes often rise even as household income falls, and the planning moves that soften the blow. - [Does Medicare Pay for a Nursing Home? The 100-Day Rule (2026)](https://retirementliteracyfoundation.org/the-fine-print/long-term-care/does-medicare-pay-for-nursing-home/): Does Medicare pay for a nursing home? Only short skilled stays: in 2026 you pay $217 a day for days 21 to 100 and all costs after day 100 (CMS, Nov 14, 2025). ## Citable data - [RMD Table 2026](https://retirementliteracyfoundation.org/rmd-table/): the complete Uniform Lifetime Table (ages 72-120) from 26 CFR §1.401(a)(9)-9(c), with each denominator also expressed as a percentage of balance and as the dollar RMD on $1,000,000. Age-73 required beginning date; 25%/10% penalty rules. Verified 2026-09-15. - [Maximum Social Security Benefit 2026](https://retirementliteracyfoundation.org/maximum-social-security-benefit/): maximum monthly benefit by claim age ($5,181 at 70, $4,207 at 67, $2,969 at 62), the 2.8% COLA, the $184,500 wage base, earnings-test limits, and the quarter-of-coverage amount. Source: Social Security Administration. Verified 2026-09-15. - [Medicare IRMAA Statistics 2026: Brackets, Premiums, and Who Pays](https://retirementliteracyfoundation.org/medicare-premium-irmaa-brackets/): 59 dated Medicare premium and IRMAA statistics from CMS, SSA and the Medicare Trustees, each with its source link. CSV: https://retirementliteracyfoundation.org/medicare-premium-irmaa-brackets/medicare-irmaa-statistics-2026.csv ## Tools Free calculators, no product sold. Each returns a headline figure without an email; the detailed breakdown is emailed on request. - [RMD Calculator](https://retirementliteracyfoundation.org/rmd-calculator/): required minimum distribution by age and balance against the 2026 Uniform Lifetime Table. - [IRMAA Calculator](https://retirementliteracyfoundation.org/irmaa-calculator/): 2026 Medicare income brackets and what crossing each cliff costs per year. - [Medicare Cost Calculator](https://retirementliteracyfoundation.org/medicare-cost-calculator/): 2026 Part B premium and Part D surcharge from 2024 MAGI, plus the distance to the next cliff. - [Capital Gains Tax Calculator](https://retirementliteracyfoundation.org/capital-gains-tax-calculator/): federal capital gains at 0/15/20% stacked on other income, unrecaptured §1250 depreciation at 25%, the 3.8% §1411 NIIT, and state tax; also compares taking a gain in one year against spreading it. - [1031 Exchange Boot Calculator](https://retirementliteracyfoundation.org/1031-boot-calculator/): cash boot and mortgage boot, gain recognized under §1031(b) as the lesser of realized gain or boot, and the carried-over basis in the replacement property. - [Inherited IRA Calculator](https://retirementliteracyfoundation.org/inherited-ira-rmd-calculator/): the SECURE Act 10-year deadline, what an even withdrawal costs each year, and what waiting until year ten costs instead. - [401(k) Withdrawal Tax Calculator](https://retirementliteracyfoundation.org/401k-withdrawal-tax-calculator/): federal tax on a withdrawal stacked on other income, the 10% early-withdrawal penalty under 59½, state tax, and the mandatory 20% withholding. - [Social Security Tax Calculator](https://retirementliteracyfoundation.org/ss-tax-calculator/): how much of a benefit is taxable at a given provisional income. - [Social Security Break-Even](https://retirementliteracyfoundation.org/social-security-break-even/): break-even age for claiming at 62, full retirement age or 70. - [Roth Conversion Calculator](https://retirementliteracyfoundation.org/roth-conversion-calculator/): what a conversion costs this year against what it saves later. - [Full topic index](https://retirementliteracyfoundation.org/topics/) ## Citation Cite as: Retirement Literacy Foundation, , retirementliteracyfoundation.org, . Free to cite with attribution and a link.