Retirement account risk

401(k) Sequence of Returns Risk

401(k) sequence-of-returns risk is the possibility that poor returns near retirement reduce the capital available for withdrawals, even if long-run average returns later recover.

Short answer

A 401(k) balance is only one part of a retirement income plan. This scenario isolates the interaction between a starting balance, withdrawals, inflation, and return order so the timing effect is easy to inspect.

Illustrative scenario

The example is designed for investors approaching withdrawals from a 401(k), but the math also applies to IRA and taxable portfolios. Account tax rules are not modeled. The example below uses a starting balance of $750,000, a first-year withdrawal of $30,000, 2.0% annual inflation, and 25 annual returns. The figures are illustrative and use no fees or taxes.

ScenarioEnding balanceStatusTotal withdrawn
Bad returns early$0Depletes in year 14$479,184
Entered order$86,479Survives all 25 modeled years$960,909
Good returns early$1,003,903Survives all 25 modeled years$960,909

The bad-first and good-first rows use the same return set. Only the order changes. In this example the ending-balance gap is $1,003,903, which demonstrates why an average return alone does not describe a withdrawal portfolio's path.

First five annual returns in each scenario

YearBad earlyEntered orderGood early
1-18.0%-15.0%+18.0%
2-15.0%+6.0%+16.0%
3-9.0%+12.0%+14.0%
4-7.0%-7.0%+13.0%
5-6.0%+10.0%+12.0%
Ending balance = (Beginning balance - withdrawal) × (1 + annual return)

Withdrawals are applied at the beginning of each year, then increased by inflation for the next year. If a requested withdrawal exceeds the available balance, the scenario is marked as depleted in that year.

Do not read this as a forecast: the example does not estimate probability, recommend a withdrawal rate, or account for taxes, fees, pensions, Social Security, contributions, spending changes, or rebalancing.

Questions about this scenario

Does this calculator model 401(k) taxes?

No. It models gross portfolio withdrawals and returns only. Income taxes, required minimum distributions, Social Security, employer plans, and account-specific rules require a separate planning model.

Can a 401(k) recover after an early loss?

It may, but withdrawals reduce the balance available to participate in the recovery. The calculator shows this path dependence using the same returns in different orders.

Run your own sequence

Use the full sequence-of-returns risk calculator to change the balance, withdrawal, inflation, and annual returns. Guardfolio's other tools cover concentration, volatility, rebalancing bands, and ETF overlap.