Tax-Efficient Retirement-Bucket Portfolios

Morningstar suggests several tax-aware portfolios. Savvy investors understand the importance of minimizing costs, including investment, advisory, and tax costs. To limit taxable capital gains and income distributions, use tax-sheltered accounts first. Once these are maxed out, taxable accounts become necessary. By diversifying assets across traditional tax-deferred, Roth, and taxable accounts, retirees can manage their tax liabilities effectively.

A tax-efficient portfolio differs from a tax-sheltered one. Avoid high-income or high-capital-gain securities in taxable accounts. Instead, use municipal bonds for fixed income and tax-efficient options like tax-managed (balanced) funds and index-tracking funds for equities. These strategies help minimize taxes on distributions.

For tax-efficient Bucket portfolios, structure them into three components (see Table 11.15):

1.
Cash for near-term expenses.
2.
High-quality bonds for intermediate-term spending.
3.
Equities for long-term growth in tax-balanced funds.

The portfolio avoids high-risk/high-income bonds, which are better suited for tax-sheltered accounts due to their ordinary income tax rates. For equities, it uses tax-managed funds for U.S. exposure and a core index fund for non-U.S. exposure to reduce tax drag. On the fixed-income side, it uses municipal-bond funds, specifically from Fidelity, to minimize tax costs. For the cash component, investors should seek the highest safe yield available.

Table 11.15: Tax-Efficient Retirement-Bucket Portfolios
Asset Aggressive (60/32/8) Moderate (50/40/10) Conservative (40/48/12)
Bucket 1: Years 1-2
Cash 8% 10% 12%
Bucket 2: Years 3-10
Fidelity Limited Term Municipal Income Fund FSTFX(.29%) 10% 15% 20%
Fidelity Intermediate Municipal Income Fund FLTMX(.36%) 22% 25% 28%
Bucket 3: Years 11 and beyond
Vanguard Admiral Tax-Managed Capital Appreciation Fund VTCLX(.09%) 30% 25% 23%
Vanguard Admiral Tax-Managed Small Cap Fund VTMSX(.09%) 10% 10% 5%
Vanguard FTSE All-World ex-US Index Fund Admiral Shares VFWAX(.11%), VEU(.07%) 20% 15% 12%