Planning Guides

Plain-language checklists, flowcharts and one-page explainers on retirement, taxes, Medicare, estates and life events. They are free to view and download. Rules and limits change, so please confirm current rules and talk with a qualified professional about your situation.

Social Security & Retirement Income

• Social Security Spousal Benefit Rules – See whether you may qualify for Social Security benefits based on your spouse's work record.
• Social Security Survivor Benefit Rules – Understand who may receive Social Security benefits after a spouse passes away.
• Social Security Divorced Spouse Benefit Rules – Check the general rules for benefits based on a former spouse's work record.
• Social Security Benefit Reduction Rules – Learn when working or other factors can reduce Social Security benefits.
• Social Security Benefits Visual Explainer – A one-page picture of how Social Security benefits work.
• Filing For Social Security To-Do List – Common steps people take when they apply for Social Security.
• Social Security Retirement Benefit Checklist – Items to think through about your Social Security retirement benefits.
• Social Security Disability Benefit Rules – See the general rules for Social Security disability eligibility.
• Social Security Fairness Act Rules – How the law repealing the Windfall Elimination Provision and Government Pension Offset may apply to public-sector retirees.

Medicare & Health Coverage

• Medicare Part A and Part B Eligibility Rules – See the general rules for who qualifies for Medicare Part A and Part B.
• Medicare Automatic Enrollment Rules – Learn when Medicare enrollment happens automatically and when it does not.
• Medicare Enrollment Penalty Rules – Understand how Medicare late-enrollment penalties generally work.
• Medicare IRMAA Surcharge Rules – Learn how income can raise Medicare Part B and Part D premiums.
• Enrolling In Medicare To-Do List – Common steps for signing up for Medicare.
• Healthcare In Retirement Flowchart – Consider how health coverage may change as you move into retirement.
• Early Retirement Health Insurance Marketplace Flowchart – Learn about health insurance marketplace coverage if you retire before Medicare.
• HSA Deductible Contribution Rules – Check the general rules for deducting health savings account contributions.
• HSA Distribution Rules – See when health savings account withdrawals are generally tax free.

IRAs & Retirement Accounts

• Roth IRA Contribution Rules – Check the general rules for contributing to a Roth IRA.
• Deductible IRA Contribution Rules – See when a traditional IRA contribution may be deductible.
• Backdoor Roth IRA Contribution Rules – Learn the general rules for backdoor Roth IRA contributions.
• Roth IRA Conversion Tax Rules – Understand the general tax rules for Roth IRA conversions.
• Traditional IRA Distribution Rules – See when traditional IRA withdrawals are generally penalty free.
• Roth IRA Distribution Rules – See when Roth IRA withdrawals are generally tax and penalty free.
• Roth vs Traditional Visual Explainer – A side-by-side picture of how Roth and traditional accounts work.
• Inherited Traditional IRA Distribution Rules – General rules for taking distributions from an inherited traditional IRA.
• Inherited Roth IRA Distribution Rules – General rules for taking distributions from an inherited Roth IRA.
• Inherited Spousal IRA Rules – Learn the options a surviving spouse generally has with an inherited IRA.
• Twice-Inherited Traditional IRA Distribution Rules – General distribution rules when an inherited traditional IRA is inherited again.
• RMD and Required Beginning Date Rules – Learn when required minimum distributions generally begin.
• RMD Issues Checklist – Items to consider around required minimum distributions.
• RMD Tables Summary Guide – Reference tables used to figure required minimum distributions.
• Pre-Retirement Checklist – Topics to think through before you retire.

Taxes & Savings Rules

• 529 Distribution Rules – See when 529 plan withdrawals are generally subject to federal income tax.
• 529 to Roth IRA Transfer Rules – Learn the general rules for moving 529 money to a Roth IRA.
• Step-Up In Basis Rules – How the tax basis of inherited property generally works.
• Basis For Gifted Property Rules – How the tax basis of gifted property generally works.
• Net Unrealized Appreciation (NUA) Rules – Learn the general rules for company stock distributed from a retirement plan.
• Estimated Federal Income Tax Payment Rules – Check whether estimated federal tax payments generally apply.
• Taxation Guide To Withdrawals And Income Sources – A quick reference on how different income sources are generally taxed.
• AGI and MAGI Summary Guide – What these income measures mean and where they matter.
• OBBBA Important Issues Checklist – Key items from the One Big Beautiful Bill Act to be aware of.
• OBBBA Comparison Guide – A before-and-after comparison of what the One Big Beautiful Bill Act changed.
• SECURE Act 2.0 Important Issues Checklist – Key retirement-account changes under SECURE Act 2.0.

Legacy & Estate Planning

• Estate Plan Visual Explainer – A picture of how assets pass to heirs.
• Common Estate Plan Elements – A plain-language overview of common estate planning documents.
• Common Trusts Summary Guide – A plain-language overview of common types of trusts.
• Reviewing Beneficiaries Checklist – Items to check on beneficiary designations.
• Qualified Charitable Distribution (QCD) Rules – General rules for giving to charity directly from an IRA.
• Common Charitable Giving Vehicles – An overview of common ways to give to charity.
• Common Deductible Charitable Gifts – An overview of gifts that are generally deductible.
• Closing The Estate Checklist – Items to consider when settling an estate.

Life Events & Loss of a Spouse

• Death Of A Spouse Checklist – Practical items to consider after the loss of a spouse.
• Loss Of A Loved One To-Do List – Practical steps to consider after the loss of a loved one.
• Terminal Illness Checklist – Items to consider when a spouse has a terminal illness diagnosis.
• Death Of A Parent Checklist – Items to consider after a parent passes away.
• Identity Theft Recovery To-Do List – Steps commonly taken after identity theft.
• Aging Parent Checklist – Items to think through for an aging parent.
• Divorce Checklist – Items to consider during a divorce.
• Job Loss Checklist – Items to think through if you lose your job.
• Getting Married Checklist – Items to think through when getting married.
• Having Or Adopting A Child Checklist – Items to consider when having or adopting a child.

These guides are for general educational purposes only. They are not tax, legal or investment advice and are not a recommendation for any individual. Rules and limits change, so confirm current rules and consult a qualified tax or legal professional about your situation. TCM Wealth Advisors is a fee-only investment adviser registered in the State of Ohio. Our Form ADV Part 2A and 2B brochure is available at tcmwealthadvisors.com.