The document discusses the Lifetime Income Model, which is designed to analyze and implement a strategic retirement distribution plan to help increase income, minimize risk, and provide tax efficiency and asset preservation. It does this by allocating assets into time-sensitive distribution phases to efficiently organize income needs throughout one's lifetime. The model considers factors like inflation, longevity, taxes, and risk tolerance to illustrate how long savings may last and help plan an appropriate lifestyle. It aims to diversify assets across classes, tax strategies, and income needs to reduce portfolio volatility and meet current and future income needs.