<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
<!-- guide-optin.html, lite.html, survey.html and advanced-modeling.html are
     deliberately absent: paid funnel + gated advisor tool, noindex via netlify.toml. -->
  <url>
    <loc>https://www.theborrellireport.com/</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>weekly</changefreq>
    <priority>1.0</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/about.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/disclosures.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>yearly</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/privacy-policy.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>yearly</changefreq>
    <priority>0.3</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/data-deletion.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>yearly</changefreq>
    <priority>0.3</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/roth-conversion-guide.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/irmaa-two-year-lookback.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/widows-penalty-tax.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/inherited-ira-10-year-rule.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/rmd-age-73-or-75.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/roth-5-year-rules.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/insights.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/social-security-tax-torpedo.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/senior-deduction-2026.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/roth-vs-traditional-inheritance.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
  <url>
    <loc>https://www.theborrellireport.com/1031-45-day-identification-form.html</loc>
    <lastmod>2026-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.8</priority>
  </url>
</urlset>
