investment and estate planning; tax preparation for individuals, estates and trusts

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About CERTIFIED FINANCIAL PLANNER™ Certificants

Financial Security by Design
852 Acampo Drive
Lafayette, CA 94549
Hours by appointment

925.299.0472 or Fax 925.299.0473
e-mail: lingane@post.harvard.edu

About Enrolled Agents

Updated 2/09/2009

OUR PRIMARY ROLE is to provide objective advice to help you manage your financial affairs. Our emphasis is on investment and estate planning. We also prepare tax returns for individuals, estates and trusts.

OUR INVESTMENT PHILOSOPHY is grounded on the principles of Simplicity, Diversification, Cost Control and Tax Awareness.

WE ARE PAID DIRECTLY by our customers. We do not sell insurance or securities. Click here for our special introductory interview and report.

EDUCATIONAL MATERIALS have been prepared to illustrate areas of practice. Click here for a topical bibliography.

Looking For A Tax Preparer? Here are some ideas to aid your search.

Wondering about the tax implications of California domestic partner registration?

Sustainable Withdrawal Rates in Retirement, and how alternative strategies affect the heirs.

Elections Make Quick Work of Nonresident Returns.

What to Do When Your Spouse Dies.

NEW! I like Treasury Inflation Protected Securities (TIPS) because the U.S. government bears the inflation risk and because they are as easy to buy and to sell as conventional Treasury securities. Nominal yields, that is the real yield plus inflation, have generally exceeded those of conventional Treasury securities over the past decade because the inflation rate has exceeded expectations.
The difference between the nominal yields of TIPS and conventional Treasury bonds has been increasing recently as investors bid up the prices of conventional Treasury securities and ignored TIPS. See Benefits and Management of Inflation-Protected Treasury Bonds Journal of Financial Planning, September 2008 (available at www.fpanet.org.)

For 2009, the Federal estate tax exclusion increases from $2MM to $3.5MM;
Annual gift tax exclusion increases to $13,000;

Annual exclusion for gifts to a noncitizen spouse increases to $133,000;

Combined contribution to traditional and Roth IRAs remains $5,000 ($6,000 aged fifty or older);

Elective deferrals to 401(k), TSA, SARSEP and 457 plans increase to $16,500 ($22,000 aged fifty or older);

Section 415 limit increases to $49,000;

SIMPLE elective deferrals increase to $11,500 ($14,000 aged fifty or older);

401(a)(17) compensation limit increases to $245,000; and

OASDI (Social Security) wage base increases to $106,800.

THE FINE PRINT

Financial Security by Design is registered as an investment advisor in the State of California and does not do business in other states unless there is a de minimis rule or other exemption. Registration does not imply regulatory endorsement and is generally required if a firm is compensated for financial planning. For more information, contact the Securities Regulation Division of the California Department of Corporations or call 916-445-7205.

Registered investment advisors have disclosed education, fees, experience and disciplinary actions to the state administrator, or to the SEC if there is discretion over substantial assets. Clients must receive this information before entering into an advisory contract.

We respect your privacy. No information is gathered about visitors to this site, for example. We know you would be furious if we sold your information or disposed of your information in a careless manner. Your anger would be justified and we pledge to keep your information confidential. The conditions under which we may share your information with third parties are described in the advisory contract.

All postings on this site are of an educational nature and should not be misconstrued as recommendations. Indeed, it would be foolhardy to act upon any idea herein without first confirming that the analysis is complete, consistent with current law and appropriate to your personal circumstances.

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