Layer 1 · Guaranteed Income Foundation · Integrated Planning Partners
When markets fall, life doesn't pause. Your IRA pays the price.
Every dollar you pull from a depressed qualified plan to cover living expenses locks in those losses permanently — and surrenders every dollar of recovery that would have followed. The real cost isn't the distribution. It's what those shares would have become.
2×–3×
typical recovery multiple surrendered on distributions taken during a downturn
3 of 4
retirees drawing from qualified plans will face at least one 20%+ correction
$0
shares liquidated when Layer 1 funds living expenses from guaranteed tax-free income
Choose a market correction below, then enter your profile. The calculator shows what your monthly living expenses actually cost your qualified plan during that period — and what Layer 1 protection changes.
Your profile
Select a market correction
2000 – 2002
The Dot-Com Crash
−47%
S&P 500 peak to trough 30 months to bottom
S&P 500 from bottom
+33% yr 1+96% yr 5+102% yr 7
2007 – 2009
The Great Recession
−57%
S&P 500 peak to trough 17 months to bottom
S&P 500 from bottom
+70% yr 1+122% yr 5+205% yr 10
Feb – Mar 2020
The COVID Crash
−34%
S&P 500 peak to trough 33 days to bottom
S&P 500 from bottom
+66% yr 1+100% yr 2Fastest ever
Qualified plan balance
Combined IRA / 401(k) / qualified plan assets
$1,400,000
$1M$1.5M$2M$2.5M$3M
Monthly living expenses drawn from qualified plan
Mortgage, utilities, food, travel — the obligations that don't pause
$6,000/mo
$3K$10K$17K$24K$30K
What living expenses actually cost your qualified plan — Great Recession scenario
"You're not spending money on a Roth conversion. You're buying the right to stop selling at the worst possible time. The qualified plan stays whole. The market recovers. Your income is never again hostage to the sequence."
Conversion tax financed through leverage — no out-of-pocket tax payment required.
The sequence no calculator captures
A market correction rarely arrives at a convenient time. It arrives in the middle of the retirement both partners spent decades building toward — when distributions are already underway, when the plan assumed a portfolio that was worth more last year. The retiree who didn't build a Layer 1 structure sells depressed shares every single month to keep the lights on. The one who did watches the same correction happen and never touches the qualified plan. The difference in portfolio balance by year 15 is not a rounding error. It is the retirement.
Markets recover. Sold shares don't.3 of 4 retirees face a 20%+ correction during distributionS&P 500: +205% in 10 years after the 2009 bottomLayer 1 funded — zero shares liquidated
If the market never corrects again
Layer 1 still delivers contractual tax-free income for life — income that is never subject to ordinary income tax, never dependent on market conditions, and never forced to liquidate at an inopportune time. The Roth IUL participates in market upside with a guaranteed 0% floor. Whatever you don't draw as income passes tax-free to your beneficiaries. Nothing wasted. Nothing surrendered to taxes.
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StructureReview™ · Integrated Planning Partners
See your complete Layer 1 architecture
A StructureReview™ shows what the Roth conversion sequence looks like for your specific age, balance, and tax situation today — the leverage structure, the income projection, and what changes if this conversation is deferred.