Group 1 - The article discusses the retirement planning of a 54-year-old nurse with 26 years of service, focusing on her financial assets and potential retirement income [2][4][5] - The nurse has a pension estimated at $7,000 per month, along with $750,000 in a 403(b) and Roth IRA, $150,000 in underperforming stocks, $250,000 in real estate generating $600 per month, and $100,000 in cash [2][6][7] - The analysis includes assumptions about the distribution of her retirement accounts and the implications for her Social Security benefits, estimating her salary at $84,000 per year [5][6][7] Group 2 - The article applies the 4% rule to estimate safe withdrawal amounts from her accounts, excluding the 403(b) due to early withdrawal penalties [7][8] - It highlights the ability to withdraw contributions from the Roth IRA without penalties, while noting potential taxes and penalties on investment earnings if withdrawn before age 59½ [9]