Sources & Methodology

All contribution limits, tax brackets, standard deduction amounts, and income phase-out ranges in Gleefund's calculators are sourced from official IRS publications. The primary sources are:

• IRS COLA increases page — contribution limits for 401(k), 403(b), 457(b), SEP IRA, and SIMPLE IRA. irs.gov/retirement-plans/cola-increases
• IRS Revenue Procedure 2025-32 — 2026 tax brackets and standard deduction. irs.gov/newsroom/irs-releases-tax-inflation-adjustments
• IRS Publication 590-A / Rev. Proc. 2025-40 — Roth IRA income phase-out ranges. irs.gov/pub/irs-pdf/p590a.pdf
• IRS early distribution rules — 10% penalty, Rule of 55, and exceptions. irs.gov/retirement-topics-tax-on-early-distributions
• IRS 401(k) loan rules — loan limits and repayment terms. irs.gov/retirement-topics-loans
• IRS Roth account rules — qualified distributions and five-year rule. irs.gov/retirement-topics-roth-accounts

All 2026 values were last reviewed on 2026-09-25. The IRS typically announces new annual limits in October or November. Gleefund updates its rules layer after each IRS announcement and updates the review date accordingly.

Each calculator page includes a "Methodology and assumptions" or "How the estimate works" section that describes the specific formula and inputs. The general approach for each tool:

• Annual contribution = salary x contribution rate, capped at the current employee deferral limit including catch-up if age-eligible.
• Tax savings = contribution x your selected marginal federal tax rate.
• Projected balance compounds annually with contributions added at year-end.
• Excludes employer match, inflation, fees, state tax, and market volatility.

• Applies the selected match formula (tier caps and rates) to your contribution rate and salary.
• Match is capped at the formula's tier limits. Contributions above the combined cap receive no additional match.
• Does not model vesting schedules, true-up provisions, or non-elective contributions.

• Maximum loan = lesser of $50,000 or 50% of vested balance (IRC Section 72(p)).
• Monthly payment uses standard amortization over the loan term.
• Opportunity cost = borrowed amount compounded at your selected return rate over the loan term.
• Excludes loan fees, tax consequences of default, and repayment timing within the year.

• Federal tax = progressive calculation on withdrawal plus other income, after standard deduction, for a single filer.
• State tax = withdrawal x your selected state rate (simplified flat rate).
• Penalty = 10% of withdrawal if under 59.5 and no exception applies.
• Rule of 55 toggle removes the penalty when conditions are met.
• Excludes most exceptions, credits, withholding, and exact state tax calculations.

• Projects a balance using constant annual return, annual contributions, and employer match.
• Contributions added at year-end. No volatility, fees, or inflation.

• Withdraws a fixed or inflation-adjusted amount each year, then applies a constant return to the remaining balance.
• Reports how many years the balance lasts and the ending balance.
• Excludes taxes, RMDs, Social Security, fees, and market volatility.

• Grows the same contribution at the same return for the same period.
• Applies the future tax rate to the Traditional IRA value; treats Roth as tax-free if qualified.
• Does not model eligibility, income limits, the five-year rule, or deductibility.

• Conversion tax = conversion amount x your selected current marginal rate (simplified, not progressive).
• Compares the after-tax value of converting now versus keeping funds Traditional.
• Excludes pro-rata taxation, bracket stacking, state tax, and IRMAA effects.

• All tools use constant return assumptions. Real investment returns fluctuate year to year.
• No calculator accounts for inflation unless explicitly stated (Withdrawal Duration has an optional inflation toggle).
• No calculator models investment fees, expense ratios, or administrative costs.
• No calculator models state income tax except the Early Withdrawal Calculator's simplified flat-rate input.
• No calculator accounts for your full financial picture — other accounts, debts, goals, or risk tolerance.

Gleefund maintains all IRS policy values in a single rules layer. When the IRS announces new annual limits (typically in October or November), each value is verified against the official IRS publication, updated if changed, and the review date is set. Legislative values — such as the 10% early-distribution penalty, loan limits, and RMD ages — are checked against the relevant Internal Revenue Code sections and are updated only when Congress changes the law.