United States
Hong KongRetirement Savings and Income: 18%, the largest domain
Eighteen per cent of the exam, about 31 of the 170 questions on our derived counts - the largest single domain. It covers needs analysis, Social Security and Medicare, qualified plans, IRAs, distribution rules and retirement income strategies.
The biggest domain, and the one that most rewards being learned properly rather than memorized.
What is in it
- Retirement needs analysis.
- Social Security and Medicare.
- Qualified plans - types, rules, and selection.
- IRAs, SEP and SIMPLE plans.
- Distribution rules, required minimum distributions, and the early-distribution penalty.
- Plan selection for a business owner.
- Retirement income strategies and sequence risk.
The three types of question
Calculation: how much is needed, how much to save, how long it lasts. Time value of money work, and it is mechanical once the setup is right.
Rules: contribution limits, distribution rules, penalties and exceptions. Recall, and where the exam is most specific.
Judgment: which plan for this business, which claiming age for this couple, which withdrawal order for this client. That is where case studies live.
A retiree with taxable, tax-deferred and Roth accounts asks which to draw first. The conventional order is taxable, then tax-deferred, then Roth - and the better answer usually manages the bracket across years rather than emptying one account at a time. Questions reward the second.
The numbers that recur
| Item | 2026 |
|---|---|
| 401(k) elective deferral | USD 24,500 |
| Catch-up from 50 | USD 8,000 |
| Enhanced catch-up, ages 60 to 63 | USD 11,250 |
| IRA contribution | USD 7,500 |
| IRA catch-up | USD 1,100 |
| Required minimum distribution age | 73 |
| Early distribution penalty | 10 per cent before 59½ |
| Social Security full retirement age, born 1960 or later | 67 |
Where it integrates
Distributions are taxed, so retirement is a tax domain question. Sequence risk is an investment question. Annuities are an insurance question. Beneficiary designations are an estate question.
A case study about a client approaching retirement will reach into all four, which is why this domain is the best place to start building the integration habit.
What changed recently
Required minimum distribution ages moved, catch-up rules changed, and the ten-year rule replaced the stretch for most inherited accounts.
Material describing an inherited IRA stretched across a beneficiary's lifetime is describing the pre-2020 position and is a reliable indicator that a source is out of date.
Contribution and benefit limits are indexed annually and several were changed by recent legislation. Confirm the current figure against the IRS before relying on it.
Common questions
How much of the CFP exam is retirement planning?
Eighteen per cent, about 31 of the 170 questions on our derived counts. It is the largest single domain.
What kinds of question does it ask?
Calculation questions using time value of money, rules questions on limits and distributions, and judgment questions on plan selection, claiming age and withdrawal order.
What is the conventional withdrawal order?
Taxable, then tax-deferred, then Roth. The better answer usually manages the tax bracket across years rather than emptying one account before starting the next, and questions reward that.
What changed recently in retirement rules?
Required minimum distribution ages moved, catch-up contribution rules changed, and the ten-year rule replaced the lifetime stretch for most inherited accounts.
How do you spot out-of-date retirement material?
Any source describing an inherited IRA stretched over a beneficiary's lifetime is describing the pre-2020 position and predates a substantial change.