Anonymized scenarios from the ACM St. Petersburg practice
The case studies below are anonymized representations of recurring planning situations the ACM practice handles each year across Pinellas, Hillsborough, and Manatee counties. Names, exact balances, and identifying details have been altered. Ages, products, carrier averages, and 2026 rate environments are accurate to the engagements they describe. Each scenario shows the situation, the recommendation, and the quantified outcome.
Federal Retiree — Bay Pines VA, St. Petersburg
Age 58, FERS, 32 years of service, $612,000 TSP balance
Projected guaranteed lifetime income (FIA rider, age 65)
$42,300/yr
Projected RMD reduction via Roth-conversion runway
~28%
TSP G Fund principal preserved
$200,000
Situation
Bay Pines VA employee planning a separation at age 58. Concerned about the 5-year MRA+10 reduction, FEHB carry-over, and whether to leave the TSP intact or roll out for income planning. Survivor benefit election decision pending.
Recommendation
Partial rollover: $200,000 retained in TSP G Fund to preserve principal-protected yield and federal creditor protection. $412,000 rolled to a private IRA, with $250,000 placed in a fixed index annuity with a top-tier income rider (deferred 7 years), and the remainder kept liquid for the Roth-conversion runway between separation and Social Security at age 70. Elected maximum survivor annuity for spouse.
Outcome
Projected guaranteed lifetime income of $42,300/year beginning at age 65 (FIA rider) layered on top of FERS pension and delayed Social Security. Roth conversions of approximately $40,000/year between ages 60–69 reduce projected RMDs at age 73 by an estimated 28%. FEHB retained at retiree premium tier.
Tampa Business Owner — Sale-Proceeds Reinvestment
Age 64, sold construction firm, $1.2M in non-qualified proceeds
Total guaranteed interest, 7-year horizon
~$381,000
Blended weighted yield
5.75%
Annual federal tax deferred during accumulation
~$11,000
Situation
Tampa-based small business owner sold a closely held S-corp and was sitting on $1.2M in a taxable brokerage cash account earning 4.1% in a money-market fund. Did not need income for 7 years. Concerned about reinvestment risk if short rates dropped and about ordinary-income drag on interest.
Recommendation
Laddered MYGA strategy across three A-rated carriers: $400,000 in a 3-year MYGA at 5.40%, $400,000 in a 5-year MYGA at 5.85%, $400,000 in a 7-year MYGA at 6.00%. All non-qualified, so interest accrues tax-deferred until distribution — eliminating annual 1099-INT drag.
Outcome
Locked in approximately $381,000 of guaranteed interest across the 7-year horizon vs. an estimated $295,000 in the money-market fund assuming a 1% rate decline by year 3. Tax deferral defers approximately $11,000/year of federal ordinary-income tax during the accumulation period.
Snowbird Couple — Florida Roth Conversion Runway
Ages 63 and 61, just established Florida residency, $1.8M traditional IRAs combined
Projected Roth-conversion total by age 72
~$1,500,000
Blended federal effective tax rate on conversions
19.4%
Florida state-tax savings vs. NJ baseline
~$108,000
Situation
Couple relocated from New Jersey to Pinellas County in early 2025, completing the Declaration of Domicile and meeting the 183-day rule. Both retired, no W-2 income, and not yet collecting Social Security. Faced a 9-year window before RMDs at 73 with no state income tax for the first time in their working lives.
Recommendation
Aggressive Roth-conversion schedule designed to fill the 24% federal bracket each year through age 72. Projected conversions of approximately $185,000/year across both spouses, paid from a non-qualified brokerage account to keep all converted dollars compounding in the Roth. Coordinated with health-insurance ACA-subsidy modeling pre-Medicare.
Outcome
Projected to move approximately $1.5M from traditional to Roth by age 72 at a blended federal effective rate of 19.4% — vs. an estimated 26.8% had conversions been delayed until after one spouse passes (widow's tax trap). Florida's 0% state tax saves approximately $108,000 over the conversion window vs. the same plan executed in New Jersey.
Recently Widowed Client — Income Replacement, Clearwater
Age 71, recently widowed, $740,000 401(k) inherited, no pension
Guaranteed monthly lifetime income (SPIA)
$3,180
Liquid reserve retained for RMDs / discretionary
$240,000
Essential-expense coverage from guaranteed sources
100%
Situation
Lost her spouse and the spousal Social Security benefit shifted to survivor status. Net household income dropped approximately $1,950/month. Conservative investor; prior 401(k) was 70% equities and she could not tolerate further drawdown risk. RMDs scheduled to begin at 73 under SECURE 2.0.
Recommendation
Spousal inherited-IRA rollover treated as her own to preserve stretch options. $500,000 placed in a single-premium immediate annuity (SPIA) with a 10-year period certain, paying $3,180/month for life. $240,000 retained in a conservative balanced portfolio for liquidity and RMD coverage above the SPIA payment.
Outcome
Restored monthly cash flow above pre-widowhood levels. SPIA payments cover 100% of essential fixed expenses; portfolio handles discretionary and RMDs. Eliminated emotional drawdown risk in the portion of assets allocated to lifetime income.
Disclosure: Case studies are hypothetical illustrations based on common client situations and do not represent any specific individual client. Investment and insurance product results vary by carrier, contract, market conditions, and individual circumstances. Past results do not guarantee future outcomes. Consult a licensed advisor before acting.
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