The §7702 library
substantive, not promotional
Five in-depth articles on §7702 Tax-Free Retirement Architecture. Each article extends the flagship TFRA explainer from a specific angle: structural comparisons against the alternatives, application essays for the specific personas where the fit profile is strongest, and the honest article most TFRA advocates won't write.
How the TFRA fits with other vehicles
Comparison · 6 min read
TFRA vs Roth IRA
Both produce tax-free retirement income; structurally they're different vehicles with different contribution capacities, eligibility rules, and access mechanics. For most high earners, the answer is both, sequenced into a single architecture.
Comparison · 5 min read
TFRA vs 401(k), complementary, not competitive
A 401(k) is upfront-deductible with taxed distributions. A §7702 TFRA is post-tax with no future tax. These are not substitutes, they are layers in a single stack. The 401(k) goes first; the TFRA fills the gap above the ceiling.
Where the fit profile is strongest
Application · 5 min read
TFRA for tech executives
For senior tech professionals with RSU income and capped qualified-plan capacity, the TFRA fills a specific gap. The funding decision interacts with vesting cycles, ESPP, and pre-IPO equity dynamics in ways that single-snapshot calculators don't capture.
Application · 5 min read
TFRA for physicians, the layer above the DB stack
For practicing physicians with Defined Benefit plan access, the TFRA arrives as the third or fourth retirement layer rather than the second. Asset-protection treatment under state insurance law is a meaningful additional consideration.
Every reason §7702 can underperform
A library article is the framing. The conversation is the fit
The articles in this library are the substantive technical framing. Whether a TFRA fits your specific income, age, health profile, and broader financial architecture is what we work out in 30-minute discovery calls, no preparation needed.