It is easy to talk about tax-efficient retirement planning in theory. The framework makes sense. Spread income over time, use different account types, and avoid pushing yourself into higher brackets than necessary. On paper, it all feels manageable.  The challenge is that the tax system retirees face is not smooth or predictable. It is layered, uneven, and full of pressure points where relatively small changes in income can lead to disproportionately large consequences. In practice, this is […]