PMMarket Protection
Guide · 5 min read

Sequence-of-returns risk: why the order of good and bad years matters once you're drawing income

Two retirees earn the same returns and withdraw the same amounts. One ends with far less. The only difference is which year the loss landed.

Updated September 6, 2026 · By Market Protection · All guides

The same three years, in two orders

Take $500,000, three years of returns (+20%, +10%, −25%), and no withdrawals. In either order the balance ends at $495,000. The arithmetic doesn't care which year came first.

Now take $25,000 out at the start of each year.

Withdrawal taken at the start of each year, then the year's return applied. Illustration only.
Loss first (−25%, +10%, +20%)Loss last (+20%, +10%, −25%)
Start$500,000$500,000
After year 1$356,250$570,000
After year 2$364,375$599,500
After year 3$407,250$430,875

Same returns, same withdrawals, and a gap of more than $23,000 after three years. Stretch the example across a thirty-year retirement and the gap decides whether the money lasts.

Why it happens

When the balance is down, a fixed withdrawal is a bigger share of what's left. You sell more units at low prices to raise the same cash, and those units aren't there for the recovery. The average return over the period can be perfectly healthy and the plan can still fail.

Who it affects

  • Anyone in the five years before or after they start drawing income. This is the window where a bad year does the most damage and there's the least time to recover.
  • Anyone taking a fixed dollar amount rather than a percentage.
  • Anyone without other guaranteed income to lean on in a down year.

What people do about it

  • Keep a few years of withdrawals in cash or short bonds, so a down year is spent from there.
  • Put the part of the savings that funds essential spending behind a floor, such as a fixed indexed annuity, so a down year credits zero instead of a loss.
  • Turn some of it into guaranteed lifetime income, through a pension, delaying Social Security, or an annuity income rider, so the withdrawal from the market portfolio is smaller.
  • Keep the rest invested for growth. The point isn't to leave the market. It's to stop needing to sell in a bad year.
Sources
  1. The arithmetic in the table is ours and can be checked by hand: withdraw, then apply the year's return.
  2. FINRA investor education on sequence-of-returns risk.
  3. Social Security Administration, delayed retirement credits: benefits increase for each month you delay past full retirement age, up to age 70.

General information, not advice for your situation. Market Protection is an insurance marketing service, not an insurer, an investment adviser, or a tax adviser. Product terms are set by the issuing carrier. See our Disclosures.