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.

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 and be sure to check out the newsletter archive.

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

2007 Personal Financial Planning Conference, Los Angeles July 25 and San Francisco July 26.  California CPA Education Foundation.

AAII East Bay Special Interest Group, August 2, Orinda, CA.

Download the PowerPoint presentation. 

• Elections Make Quick Work of Nonresident Returns. Since nonresidents often pay more tax than citizens or residents with similar incomes, the preparer needs to be aware of situations, elections and treaty provisions which allow the taxpayer to be treated as a U.S. resident for income tax purposes. The preparer also needs to appreciate that U.S. residency and U.S.-sourced have different meanings for income, gift and estate taxes.

• What to Do When Your Spouse Dies.

• I like Treasury Inflation Protected Securities (TIPS) because the U.S. government bears the inflation risk and because nominal yields in mid 2007 are at least as high as for conventional Treasury securities if future inflation exceeds 2.4% annually.

• For 2007, the federal estate tax exclusion remains $2MM, the annual gift tax exclusion remains $12,000 and the annual exclusion for gifts to a non U.S. citizen spouse increases to $125,000.

The 2007 limit for contributions to traditional and Roth IRAs is $4,000 ($5,000 if fifty or older), elective deferrals to 401(k), TSA and 457 plans are limited to $15,500 ($20,500 if fifty or older) and the limit for elective deferrals to SIMPLE plans is $10,500 ($13,000 if fifty or older).

• Beginning in 2006, 401(k) and TSA plans are allowed to accept deferrals on an after-tax basis. Those who cannot afford to save more than plan limits should generally continue with before-tax contributions.

THE FINE PRINT

• 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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