About this log
Changes to the articles, tools, modeled rules and data on Deorbit Plan, with dates, newest first. Each entry links to the pages it affects and has one of four categories: content (articles and calculators), model (how the simulator calculates), data (sourced constants and reviews) or site (pages, navigation and plumbing).
The editorial policy explains how we source, review and correct content.
You can follow the log with the Atom feed in any feed reader. Entries from before the log started were rebuilt from the project’s change history and its tax-law review reports.
November 2026
Help page corrections and clearer limits
The Help page now says that splitting a gift with your spouse needs a gift-tax return, gives the real cost of crossing an IRMAA tier from the 2026 tables, and explains two simplifications: RMDs start on time even while you still work, and annuities bought outside a retirement plan are taxed like pensions.
Michigan retirement limit marked as an estimate
The 2026 Michigan retirement and pension subtraction limit the simulator uses ($67,610 per person) could not be confirmed from a Michigan Treasury source, so it is now labeled as an estimate until Treasury publishes the 2026 figure.
Inherited IRAs always take the yearly minimum when the owner had started RMDs
If the person you inherited from had started required distributions, the "fill the bracket" withdrawal plan now takes the required yearly minimum in years 1 to 9 even when the bracket is already full. Heirs using that plan may see a little more taxable income in those years.
Larger 401(k) catch-up at ages 60 to 63
Workers aged 60 to 63 can now save up to $11,250 in 401(k) catch-up contributions in 2026 instead of $8,000, as the law allows when the plan offers it. Plans that asked for more than the old cap at those ages now save more.
Charitable IRA gifts (QCDs) now work before RMDs and above them
A QCD used to count only up to that year’s required distribution, so it did nothing from 70 until RMDs began. It now leaves your pre-tax account tax-free from 70 up to the annual limit, which shrinks the account and later RMDs for people who give to charity.
Smaller Medicare and marketplace corrections
Marketplace premiums are now priced at your age on January 1, a little lower before 65. The top IRMAA line stays at $500,000 ($750,000 joint) through 2027, which can raise surcharges slightly for very high incomes. Income at exactly 133% of the poverty line gets the right credit percentage, and gains realized to fund a gift now count when sizing conversions.
South Carolina and Georgia age breaks now cover the right income
South Carolina’s $15,000 age-65 deduction now applies against any income, not only IRA and pension withdrawals, so South Carolina retirees living on wages or investment income owe less state tax. Georgia’s retirement exclusion now also covers interest, dividends and capital gains, which lowers Georgia tax for retirees with investment income.
The cliff-margin guard now watches IRMAA from age 63
Medicare surcharges are set by income from two years earlier, so the guard that keeps fill-the-bracket Roth conversions under the IRMAA tiers now starts at 63 instead of 65. If you use the guard, conversions at 63 and 64 may be smaller, and the surcharges they used to trigger at 65 and 66 go away.
Survivor IRMAA follows the joint return for two years
In the Survivor what-if, Medicare surcharges for the first two years after a death are now figured from the couple’s joint return against the joint income tiers, as Social Security does, instead of the lower single tiers. Survivors with joint income between the single and joint tiers pay less IRMAA in those two years.
No HSA contributions once you are on Medicare
A worker 65 or older who is on Medicare can no longer put money in an HSA, as the law requires, so plans for people working past 65 may show a little more tax and a smaller HSA. Turning on "Defer Medicare while working" keeps HSA contributions going until that person stops working.
Pre-tax 401(k) contributions now lower taxable wages
The simulator used to tax your whole salary even when part of it went into a pre-tax 401(k). It now leaves that contribution out of taxable wages, as a W-2 does, so working-year income tax and MAGI are lower and there is more room for Roth conversions while you work. Roth 401(k) contributions are taxed as before.
Fact-check corrections across the guides
The guides were rechecked against IRS, Social Security, Medicare and statute sources, and the claims that were wrong are fixed, including the Roth earnings clock, late portability elections and ESOP payout rules. Claims that could not be traced to a primary source were reworded or removed, and the “Try it” notes now match what the simulator does.
Correction: the 3.8% surtax and NUA in the ESOP guide
The ESOP guide’s worked example said the net investment income tax applies to NUA gains. It does not: under the Treasury regulation only growth after the shares leave the plan counts. The example now says so, and its tax figures are computed with the 0% capital-gains band included.
Small corrections to four more guides
The IRMAA appeals guide now gives the right range for what a couple can save ($2,300 to $14,000 a year). The COBRA guide states exactly when Medicare ends COBRA coverage, and two sentences in the stress-test and bond-tent guides were made more precise.
Michigan’s 2026 exemption, Washington’s 2026 capital-gains deduction, and state sources
Michigan’s personal exemption is now the 2026 amount of $5,900 per person from the state’s 2026 withholding guide, and the Washington page now quotes the 2026 capital-gains standard deduction of $290,000. Six no-tax and flat-tax states now cite their own revenue departments.
Corrections to four guides
The RMD table guide said the Joint Life table has a smaller divisor (it is larger) and gave the wrong cutoff for the old 70½ start age. The Social Security break-even guide now states full retirement age for 1943 to 1959 birth years exactly. The tax-loss harvesting guide no longer says loss harvesting raises basis, and the Roth conversion calculator page no longer says the simulator ignores the senior deductions.
Every calculator can now be embedded on other sites
Each tool page has an "Embed this tool" box with a short piece of HTML that shows the calculator in a frame on another site, with a credit link back here. Embedded tools show no ads and read nothing stored on the visitor’s device.
New: a retirement deadlines calendar you can add to your own calendar
One list of estimated-tax, IRA and HSA, RMD, Roth conversion, QCD, Medicare and HealthCare.gov dates for 2026 and 2027, moved for weekends and holidays the way the IRS moves them. Add your birth month and year to merge in your own milestones, then download it as a calendar file, or subscribe to the general one.
New: worked examples, line by line
Five retirement tax returns worked line by line, from a couple converting to a Roth while selling shares to the widow’s penalty and the 3.8% investment income tax. Every figure is produced by the simulator’s own tax function from the hand-checked cases in its test suite, and each line links to the rule it applies.
New: retirement tax decisions compared
Three common choices run both ways for a stated household: married filing jointly or separately, an IRA withdrawal or a sale of taxable shares, and a Roth conversion or tax-free capital gains. Each page explains why the figures differ and what the comparison leaves out.
Simulator: top levers and a plan review after every run
After a run the simulator now tries one change at a time (retirement age, spending, claim age, Roth conversions, withdrawal order) on the same simulated markets and lists which ones move the result beyond simulation noise, each with Apply and Undo. A new plan review lists what the run shows, such as IRMAA years or the subsidy cliff, with the article that explains each.
New tool: NUA calculator
Compare the federal tax of taking employer stock out of a workplace plan under the net unrealized appreciation rules with rolling it to an IRA, year by year, and see the cost basis at which the two break even. It is also built into the NUA guide, and both rules it uses are listed on the sources page.
State pages: how each modeled state taxes retirees
A new page for every state the simulator models explains its rate, deductions, Social Security treatment and retirement exclusion, works the same retired couple through it step by step, compares it with its neighbours and lists what the model simplifies. A hub page compares all of them in one sortable table.
New tool: Roth conversion ladder calculator
Lay out a Roth conversion ladder year by year: what to convert each year, when each conversion can be withdrawn without the early-withdrawal penalty, and how much other money the first years need. It is also built into the Roth ladder guide.
New tool: pro-rata rule calculator
See how much of a backdoor Roth or other conversion is taxable when your traditional IRAs hold after-tax money, worked line by line as on Form 8606. It is also built into the backdoor Roth guide, and the rule is listed on the sources page.
New tool: Roth conversion room left this year
Enter your income so far this year to see, in one table, how much more you could convert to a Roth before the next tax bracket, each Medicare IRMAA tier, the ACA cliff and the point where the senior deduction starts to shrink, with the federal tax on each amount.
New tool: 0% capital gains calculator
Find how much long-term capital gain you can take this year at the 0% rate, given your other income, filing status and age, and the federal tax on the gain you are planning. It is also built into the capital-gains stacking guide.
New tool: ACA subsidy cliff calculator
Estimate your marketplace premium tax credit from household size, income and your benchmark premium, see your expected contribution, and find out what crossing 400% of the poverty line would cost. It is also built into the ACA subsidy cliff guide.
New tool: IRMAA calculator
Look up your Medicare IRMAA tier from your income two years earlier, with the Part B and Part D surcharges per person, the yearly cost, and how far you are from the tier boundaries on either side. It is also built into the IRMAA lookback guide.
Sources and verification page: every modeled figure with its primary source
A new page lists every tax rule, limit and threshold the simulator uses, with its tax year, a link to the primary source and whether it has been re-verified, including the ones that have not. The same list is available as a free data file.
New tool: the marginal-rate map
Enter a household and see what the next dollar of IRA withdrawals really costs as income rises: the bracket rate plus the Social Security tax torpedo, capital gains pushed into a higher rate, the senior-deduction phase-out, NIIT and state tax, with Medicare IRMAA and ACA credit cliffs marked in dollars.
A tools section, with a page for each calculator
The RMD, Roth conversion tax, Social Security break-even and Medicare late-enrollment penalty calculators now each have their own page, with a worked example, what the tool leaves out, and its sources. The same calculators stay inside their guides, and the header Tools link opens the new tools hub.
2027 key retirement numbers on one printable page
A one-page sheet of the 2027 brackets, standard deductions, capital-gains thresholds, HSA, gift and estate, Social Security, ACA cliff and Medicare figures, each with its source and the date it was checked. It prints on a single letter-size page; figures not yet published are marked.
2027 by-the-numbers pages and what changed for 2027
New 2027 pages for tax brackets, contribution limits, IRMAA and ACA numbers, each beside 2026, plus a page listing every published 2027 change with its effect on four sample households. Figures the IRS and CMS have not released yet (401(k) and IRA limits, the Part B premium and IRMAA tiers) are marked as not yet published; the 2026 pages stay up and now link to their 2027 versions.
Privacy and advertising pages updated; Privacy and Help get their own addresses
The privacy policy and the advertising page now say plainly that the Google AdSense script loads on every page, including the simulator, and that simulator inputs and results are still never sent anywhere. The privacy policy also covers the bot check on the feedback form, which loads only on the feedback page. Privacy and Help now live at /privacy/ and /help/.
Five question pages
New pages that start from a question: can I retire at 60, when to claim Social Security, should I convert to Roth, will I hit an IRMAA cliff, and how much can I spend. Each asks for a few numbers, runs the simulator in your browser and links to the articles behind the answer.
Years with taxable income over $1 million are flagged
The year-by-year table now marks years in which federal taxable income is above $1 million, with a summary line above it and a taxable-income column in the CSV export, because the model does not include the alternative minimum tax or itemized deductions, which can matter at that level.
Trust pages and this update log
Added the editorial policy, methodology, disclaimer and advertising-and-referrals pages, and this dated update log with an Atom feed. The About page and the home page now link to them.
Content-first home page; the simulator moves to /simulator/
The home page is now a content page with the simulator one click away, and the simulator lives at /simulator/ (old ?try= links redirect there). Every page shares one header, footer and breadcrumb trail, and every article is filed under a topic.
Pages are credited to the publisher
Articles, and the page data that search engines read, now name the Deorbit Plan editorial team, a Berrydyne program, as the author. No individual names appear. The About page explains how we check the numbers.
Unknown addresses return a proper not-found page
Addresses that are not pages now show a not-found page with links home, to the simulator and to Learn, and are kept out of search indexes.
Tax-law review, November 2026
A full re-check of the modeled rules against primary sources found that the IRS and SSA have published their 2027 figures, but the move to 2027 has to wait for the Medicare 2027 premiums and the IRS retirement-limit notice. It also found several 2026 state figures that needed correcting, which are listed in the next entry.
2026 state tax figures corrected
Updated 2026 brackets, deductions or rates for Georgia, Maryland, New York, California, Minnesota, Oregon, Massachusetts, Kentucky, Illinois, Virginia, Washington, South Carolina and Utah, made Colorado and Missouri follow the federal standard deduction, and confirmed that Alabama’s $6,000 retirement exemption is unchanged. The state taxes article was re-read against the corrected figures.
Taxable dividends no longer counted twice
The simulator treated taxable dividends as extra growth on top of the total return. They are now the income part of the total return, which removes the double count.
Age-65 and senior deductions modeled
The simulator now includes the additional standard deduction at 65 and the 2025–2028 senior deduction, including its income phase-out. The 2026 tax brackets article was updated to match.
ACA subsidy rules tightened
The simulator now pays no premium tax credit below 100% of the poverty line or to married-filing-separately filers, and the Spending panel has a household-size input for the ACA calculation.
Fixes to charitable gifts, HSA limits, state exclusions and conversions
Qualified charitable distributions are capped at the annual limit per person, one-person households use the self-only HSA limit, state retirement exclusions are applied per person, and fill-the-bracket Roth conversions stay inside their target bracket.
Fixes to expenses, the tax calculation and survivor years
Lump-sum expenses scheduled during working years are now paid from the portfolio, cash is conserved exactly in the tax and ACA calculation, and survivor-year conversion windows follow the survivor.
Sturdier saving, importing and error handling
A saved plan that fails to load is never overwritten, imports are cleaned up and salvaged, a crash shows a recovery screen instead of a blank page, and the feedback form is better protected. Field help is now reachable by keyboard, touch and screen readers.
Try-it links on ten articles
Ten articles now link to a matching scenario in the simulator, so you can see the idea played out over a full plan.
Roth conversion evidence article: 2026 charitable-distribution limit
Updated the qualified charitable distribution limit quoted in the article to the 2026 figure.
September 2026
Tax-law review, September 2026
The first written review of the modeled rules against primary sources. It led to state rate cuts, new Social Security bend points, the 2025 market-return row, and Ohio’s fixed $332 add-on being carried in the model.
Four new articles and calculators
Added an ESOP-specific net unrealized appreciation article, the full IRS RMD table with a calculator, a Roth conversion tax calculator, and a Social Security break-even calculator.
References completed on six older articles
Six articles that still had uncited references now cite them inline, and the exception list that allowed this was removed so it cannot happen again.
Titles and descriptions rewritten
Page titles, descriptions and opening lines were rewritten to answer the questions people search for, and shortened so they show in full in search results.
One address per page
Addresses without a trailing slash and the www version of the site now redirect permanently to the main address, so each page has exactly one URL.
July 2026
Most-read articles tightened
Titles and openings of the articles closest to the first page of search results were revised, including the Medicare late-enrollment penalty article, which gained a calculator.
Permanent disclaimer; fix for articles opening scrolled down
The dismissable disclaimer banner was replaced by a permanent notice in the footer, and articles that opened scrolled to the bottom now open at the top.
Page titles, descriptions and thousands separators
Each page now sets its own title, description and canonical address, and money fields in scenarios show thousands separators.
Inline citations on every article
Every Learn article now carries numbered inline citations to its primary-source references, and a new article reviews the evidence for Roth conversions.
Learn library reaches 48 articles
Sixteen more articles: the 2026 tax, contribution-limit, IRMAA and ACA tables, step-by-step simulator how-tos, and articles on how the mechanics work.
Survivor filing what-if and printable report
Added the widow’s-penalty what-if, in which one spouse passes and the survivor files as single, and a printable plan report.
Clean page addresses, accessibility and mobile fixes
Moved from hash-based addresses to clean paths, fixed accessibility problems found in an audit, and made a pass over the mobile layout.
Learn section opens, then grows to 32 articles
The Learn library started with eight explainers and the privacy policy, then added 24 more the same day.
Figures added to 25 articles
Twenty-six illustrations drawn directly from the model’s constants were added across 25 articles.
Constants verification audit
Every sourced constant was checked against its primary source, and deliberately tricky tax cases were worked by hand before anyone read the simulator’s code. No corrections were needed.
Strategy Lab and more household types
Added the Strategy Lab for spending, conversion and Social Security what-ifs; the single, head-of-household and married-filing-separately statuses; inheritances and giving; and tools for people already retired.
About page, publication dates and the Deorbit Plan name
Added the About page, “Last reviewed” dates, related-article links and structured data, and renamed the project Deorbit Plan.
Advertising script and ads.txt added
Added the Google AdSense script to the page template and an ads.txt file naming the site’s Google publisher account.
First version of the simulator
The first version of the tax-aware retirement Monte Carlo simulator: accounts, Social Security, Roth conversions, RMDs, Medicare and ACA effects, and federal tax.