Abstract Rather than incorrectly calculating the breakeven year for IRA contributions, the O'Neil-Saftner-Dillaway (OSD) model may be used to calculate the breakeven period for any combination of annual contributions to either a sheltered or a nonsheltered account. Single contribution breakeven-year tables are presented which complement the original breakeven-year tables. When considered with the original tables, the upper and lower parameters for breakeven year analysis of multiple year contributions is found.
O'Neil et al. (Sat,) studied this question.