Thursday, October 9, 2014

Retirement Income Research in the new issue of the Journal of Personal Finance

The Fall 2014 issue of the Journal of Personal Finance is available. It's the first issue in which Joseph Tomlinson and I have served as co-editors. A more complete announcement about the journal and its articles is included below, but first I'd like to highlight the two articles in the issue that are of more direct relevance to retirement income research. 

Portfolio Size Matters

First, the lead article by Gordon Irlam is about dynamic asset allocation over the lifecycle. I think this is a fascinating article and is well worth reading. In a recent post, I mentioned that there are three general ways to approach dynamic asset allocation: mechanical glidepaths based on age, valuation-based allocation, or the funded ratio. Gordon's research works at the intersection of mechanical glidepaths and the funded ratio, as he finds that the optimal asset allocation does depend not only on age, but it also very much depends on the ratio of one's portfolio wealth to their desired spending amount in retirement (the Relative Portfolio Size [RPS] which is 1 / withdrawal rate). 

In other words, target date funds are inadequate because they base asset allocation only on age, when the funded status of the individual (the RPS) is just as important to determining optimal asset allocation. Of course, the point of target date funds is to move people in the right direction when they don't care about investing and have no idea what their RPS is, but more sophisticated investors should be able to do better than just using a mechanical glidepath.

Calculations are made using dynamic programming, which works backward to determine the optimal asset allocation at a particular age after accounting for what will be optimal at subsequent ages. He analyzes cases with a fixed life expectancies and variable life expectancies, and also for cases with and without a motive to leave a bequest. A summary of what his figures show is:

Figure 1: Success rates are naturally higher when the RPS is higher (implying the ability to use a lower withdrawal rate to meet one's goal). The highest RPS is needed in the years around the retirement date and after. After withdrawals begin, there is less opportunity for the portfolio to grow.

Figure 2: Optimal stock allocations decrease as the RPS gets larger at any particular age. Those able to use quite low withdrawal rates to meet their goals and who have no bequest motive have already won the game (in the language of William Bernstein), and so they can make due with a low stock allocation. Conversely, those with a low RPS will maximize the chances to meet their spending goals with a more aggressive stock allocation. Taking more risk is the Hail Mary pass to try and make the plan work. 

Figure 3: This figure moves away from a fixed age of death to a variable age of death. It increases the role for balanced portfolios later in life, since uncertainty remains for how long one can be expected to remain alive.

Figure 4: This figure is really interesting, because it shows the optimal lifetime asset allocations for various individual Monte Carlo simulations. Note that there is a general tendency for a U-shaped lifetime asset allocation path. Stocks allocations are highest when young, lowest near the retirement date, and then increase again at higher ages. This is where my research with Michael Kitces about the rising equity glidepaths fits in.  It's not that the rising glidepath is always optimal, but we think it is the best approximation that can be made for someone if we are not otherwise able to incorporate information about their funded status or RPS. The figure shows that in some simulations, the stock allocation does continue to decrease at higher and higher ages. Those would be simulations where things went quite well and the RPS continues to grow throughout retirement, so it is not necessary to have any stocks.  Remember, at this stage in the research we are just looking at the optimal asset allocations to meet a fixed spending goal. There is no need for further upside potential because spending will not increase and we don't care about leaving a bequest. 

Figure 5: Now he adds a bequest motive. The retiree also cares about leaving a bequest. This is a very interesting figure because it introduces higher stock allocations at low and high ages for people with very high RPS levels. As such, if Figure 4 was re-done with the bequest motive, I'm pretty sure that Figure 5 implies that a U-shaped lifetime asset allocation will apply to even more simulations (i.e. have the lowest stock allocation at retirement, and have higher stock allocations when young or old). 

He finishes the article with some sensitivity analysis about how changing assumptions would change the optimal asset allocations, and he also shows how a more optimal asset allocation strategy that includes the RPS will reduce the amount of wealth needed at retirement relative to various rules of thumb or target date fund glidepaths.

Gordon is doing great work, and he has developed www.aacalc.com to allow users the opportunity to test their approach for different circumstances. 

The Actuarial Approach

In the next article, Ken Steiner proposes an actuarial approach to planning for taking withdrawals from savings to support retirement. Ken is a retired fellow at the Society of Actuaries, and he hosts the blog, How Much Can I Afford to Spend in Retirement?  The five step actuarial process he outlines includes:

1. Gather data

2. Make relevant assumptions about future market returns, future inflation, and remaining time horizon

3. Calculate the preliminary spendable amount, which is a mathematical calculation of the sustainable spending amount that would lead precisely to portfolio depletion (or the desired bequest amount) and the end of the planning horizon

4. Apply a smoothing technique for spending so that annual spending doesn't fluctuate too much based on what is calculated in step 3.  

5. Store the results for next year's analysis.

He finishes the article with a comparison for how his approach performs against an RMD strategy, the 4% rule, and a strategy of withdrawing 4% of the remaining blaance each year. 

This article is highly worthwhile as well.

And now for the journal announcement:

Journal of Personal Finance
Vol 13 Issue 2

The Journal of Personal Finance with co-editors Wade D. Pfau and Joe Tomlinson is available to you. The Journal is distinctive in that it is practitioner oriented and a refereed academic journal that promotes research to examine the impact of financial issues on households as well as research on the practice and profession of financial planning. The IARFC supports the academic community of the financial services industry. Take advantage of this resource written by your peers.

The Journal of Personal Finance is a member benefit of the International Association of Registered Financial Consultants (IARFC).

You can access the full online version by logging into your membership or by joining the IARFC. 
Hard copies are available to Members and Non-Members at the IARFC Store:

Journal of Personal Finance
editors' notes
Click Here to Access Your JPF

This issue begins with a paper by Gordon Irlam that applies the economists' life-cycle finance approach to determining optimal asset allocations for retirement. The author demonstrates the inappropriateness of the common rule of thumb that stock allocations should be determined by age.

He demonstrates that portfolio size also needs to be considered. Applying the life-cycle finance approach and the use of accompanying tools such as stochastic dynamic programming is gaining more attention as a research area, and it shows promise for developing practical applications.

The second paper by Janet Koposko and Douglas Hershey deals with the impact of early life influences on planning for retirement many years later. The authors conduct a survey of college students who report the extent of childhood personal finance lessons learned, and the study relates this early experience to expectations of future planning and anticipated satisfaction with retirement. They find that early experiences are likely to carry even much later in life.

The next paper by Chad Smith and Gustavo Barboza bears some similarity to the Koposko/Hershey paper, but focuses on the impact of early influences on how college students deal with current financial issues. They find that financial lessons imparted from parents to students can play a strong role in reducing the financial burdens students assume. They also find that overconfidence can play a role in leading students to take on too much debt.

In the next paper, Ken Steiner proposes an actuarial approach to planning for taking withdrawals from savings to support retirement. His particular method bears similarities to the approach actuaries take in dealing with pension plans, and involves taking a fresh look at assets and liabilities each year, and making changes to the spending plan as appropriate.

He also suggests a smoothing technique to avoid too much disruption to spending plans. Next, we present a short paper by David Swingler that may appeal to those interested in financial math. He is an engineering professor, and he demonstrates the process he has gone through to develop a rule-of-thumb to apply to a common problem in finance math regarding the present value of a series of future payments.

The paper by Terrance Martin, Michael Finke, and Philip Gibson deals with the important issue of how race and trust affect the decision to seek financial planning services and the accumulation of retirement wealth. The study reports differences between black and Hispanic households in terms of the impact of low trust on financial planning decisions.

Finally, Michael Guillemette, Russell James, and Jeff Larsen provide us with a paper in the relatively new subject area of applying neuroscience to financial planning research. They report on experiments to test whether loss aversion is altered when subjects are placed under higher cognitive load, with more demands placed on mental processing. We will likely be seeing more neuroscience research in areas such as risk tolerance assessment.

As new co-editors, we welcome the submission of research papers that uncover new insights in personal finance and show the potential to have an impact on the financial advice provided to individuals.

- Joseph A. Tomlinson, FSA, CFP™
- Wade D. Pfau, Ph.D., CFA


The Journal encourages submission of manuscripts in topics related to household financial decision making. More information regarding the Journal of Personal Finance
can be found by visiting the website www.journalofpersonalfinance.com


IARFC     

The IARFC, International Association of Registered Financial Consultants, is a non-profit professional association of financial consultants across the United States and more than 25 countries. Founded in 1984, the association serves, educates and trains financial practitioners to help their clients wisely "spend, save, invest, insure and plan for the future to achieve financial independence and peace of mind."
International Association of Registered Financial Consultants

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