1 Hour of NC CLE, CIE, CPE, and CFP will be applied for.

7:30 am Door Open
7:45 am Announcements
8:00 am Presentation
9:00 am CE Ends

Title- The Rules of Retirement: 5 Distinct Rules You've Never Been Told

Abstract- 

This presentation examines how the interaction between Social Security, Medicare, and federal tax rules shapes retirement income outcomes — an intersection often overlooked in traditional retirement planning. Drawing on data from the Social Security Administration, CMS, the IRS, and the Medicare Board of Trustees, the session outlines five structural "rules" retirees face: the mandatory link between Social Security enrollment and Medicare enrollment; the automatic withholding of Medicare premiums from Social Security benefits; the taxation of Social Security benefits based on adjusted gross income; the income-based structure of Medicare premiums under IRMAA (Income-Related Monthly Adjustment Amount); and the broad definition of "income" used to calculate those surcharges.

The presentation quantifies the growing gap between Social Security's cost-of-living adjustments (projected at 2.4% annually) and Medicare Part B/D premium growth (projected at 7.68% annually, with IRMAA surcharges projected to grow 12–25% through 2035), and models how this gap compounds over a retirement horizon using case studies of a hypothetical 60-year-old couple retiring at 67. Attendees will learn how retirement account withdrawal decisions can trigger IRMAA surcharges and Social Security taxation simultaneously, creating a self-reinforcing cycle of rising costs and declining net income, and will review which income sources count toward IRMAA thresholds versus which are excluded (e.g., Roth accounts, properly structured life insurance, certain annuities).

Speaker- Daniel McGrath

Dan McGrath is a nationally recognized specialist in IRMAA (Income-Related Monthly Adjustment Amount) and Medicare-aware retirement income planning. For nearly 20 years, he has helped retirees and financial professionals understand why Medicare premiums unexpectedly rise — and how proactive planning around income decisions, RMDs, and tax sequencing can prevent it. He is the creator of the nation's only professional designation devoted entirely to IRMAA, developed to address a widespread gap in retirement planning education. Dan currently focuses on IRMAA avoidance and reduction strategies, Medicare-aware tax planning, retirement income sequencing, and the long-term consequences of traditional 401(k) and IRA structures.