Planning Tools Access online content and solutions that facilitate the communication of financial planning knowledge and advice that is current, concise, and compliant. Articles offer up-to-date information on a variety of business-related and financial planning topics. Frequently asked questions provide a comprehensive library of common issues and sound advice.

Estate Planning
	Articles
		Assets
Asset protection in estate planning       Estate planning and 529 plans       Transferring your family business
		Beneficiary designations
Choosing a beneficiary for your IRA or 401(k)       Designating a beneficiary for life insurance
		Charitable giving
Charitable giving       Life insurance and charitable giving
		Estate planning basics
Estate planning--an introduction       Facing the possibility of incapacity       Gift and estate taxes       Trust basics       Wills--the cornerstone of your estate plan
		Life insurance
Life insurance and estate planning       Life insurance and terminal illness       Life insurance: do you need it?       Planning ahead for life insurance proceeds       The ins and outs of policy ownership
		Medicaid planning
Medicaid and nursing home care       Medicaid and the principal residence       Medicaid planning basics
		Probate
Bypassing probate       Understanding probate
	Decision Tools
		Business planning
Business life insurance needs       Business succession planning alternatives       Choosing a business entity       How cross purchase plans work       How entity purchase plans work       Number of policies needed with a cross purchase plan       Planning for succession of a business interest
		Charitable giving
How a charitable lead trust works       How a charitable remainder trust works       The best property to give to charity
		Estate planning basics
529 Plan Federal estate tax calculator       529 Plan Federal estate tax calculator - (Consumer Version)       Common incapacity documents       Estate shrinkage       Federal estate tax estimator       Federal transfer tax exemption amounts under the Tax Act of 2001       Steps to estate planning success       Table of federal estate tax brackets and exemption limits
		Life insurance
Life insurance needs analyzer
		Probate
The probate process: 3 to 9 months after death       The probate process: 9 to 12 months after death       The probate process: initial tasks       Types of post-mortem elections
		Trusts
Advantages of trusts       How a grantor retained income trust (GRIT) works       How an irrevocable life insurance trust (ILIT) works       How an irrevocable trust protects assets
	FAQs
		Estate and gift tax
How can I determine what my business is worth for estate and gift tax purposes?       How can I minimize taxes on my estate?       How will estate taxes be paid if I leave no provision in my will?       I intend to make tuition payments directly to my grandchild's college, and I know this will reduce my estate. But would it be better to contribute to a 529 plan instead?       I just made a gift. Do I have to file a gift tax return?       If I am the account owner when I die, will the value of my 529 account be included in my estate?       The death benefit from insurance on my life will be paid to an irrevocable life insurance trust (ILIT). What if those funds are needed to pay my estate taxes?       What is a family limited partnership, and will it help reduce estate taxes?       What is the applicable exclusion amount?       Will the value of my 529 account be included in my estate or my beneficiary's estate?
		Estate planning basics
How often do I need to review my estate plan?       Isn't estate planning only for the rich?       What makes up my taxable estate?
		Life insurance and estate planning
Are life insurance proceeds income taxable?       The death benefit from insurance on my life will be paid to an irrevocable life insurance trust (ILIT). What if those funds are needed to pay my estate taxes?       What is a life insurance trust and why should I consider establishing one?       When I die, is my beneficiary required to take a lump-sum payment of my life insurance death benefit?       Will my beneficiaries have to pay taxes on the proceeds of my life insurance policy?
		Planning for incapacity
What is an advanced directive for health care, and will it help me avoid court involvement during incapacity?       What is the difference between a power of attorney and a durable power of attorney?
		Probate
Does property owned jointly avoid probate?       What is probate and why do I want to avoid it?
		Trusts
Can an UGMA/UTMA account reduce my child's financial aid for college?       Should I establish a trust for my child's college education fund?       What is a Crummey power?       What is a life insurance trust and why should I consider establishing one?       What is a living trust?
		Wills
Can I disinherit relatives I don't like?       Can I transfer my business through my will?       Do I have to accept a bequest I don't want?       Do I need an attorney to prepare my will?       How will estate taxes be paid if I leave no provision in my will?       I want my son to have my valuable collection of baseball cards when I die. How do I make sure he gets it?       What is the difference between a living will and a living trust?       What will happen if I die without a will?       Who should I name as guardian of my children in case my spouse and I should die at the same time?       Who should I name as trustee?
Investment Planning
	Articles
		Choosing investment vehicles
Annuity basics       Creating an investment portfolio       Investing in bonds       Investing in stocks       Mutual fund basics       Other investments       The best ways to save for college       Understanding mutual fund share classes
		Investment basics
Handling market volatility       Investment planning--the basics       Six keys to successful investing       Taxation of investments       Understanding investment terms and concepts       Understanding risk
		Investment goals
Asset Allocation       Can I afford to send my child to college?       Common investment goals       Dollar cost averaging       Retirement planning--the basics
	Decision Tools
		Creating an investment portfolio
Annuities       Asset allocation pie chart illustrator       Building an investment portfolio       College funding options analyzer       Common types of mutual funds       Exchange traded funds and mutual funds compared       Investing for retirement       Major asset classes
		Investment planning basics
Common investment mistakes to avoid       Consumer price index inflation calculator       Growth of annual deposits calculator       Simple rules for investing       Steps to financial planning success       What is your risk tolerance?
		Taxes
Capital gains and dividends tax relief       Jobs and Growth Tax Relief Reconciliation Act of 2003: Highlights
	FAQs
		Creating an investment portfolio
Does a state savings plan allow me to choose my own investments?       How aggressive should I be when I invest for retirement?       How do I construct an investment portfolio that's right for me?       How long should I hang on to an investment?       How much of my portfolio should I keep in stocks?       How should I structure my retirement portfolio?       What recourse do I have if I'm unhappy with my state savings plan's investment performance?       What's the difference between how a state savings plan invests and how a prepaid tuition plan invests?
		Investing basics
How can I gauge my risk tolerance?       Is there any type of insurance that can protect against losses from investments?       Should I invest my extra cash or use it to pay off debt?       What is asset allocation and how does it work?       What is dollar cost averaging and how do I know if it's right for me?       What's the difference between growth investing and value investing?
		Mutual funds
How does a 529 plan compare with investing in a mutual fund in my name?       Is it better to invest in a tax-free or a taxable mutual fund?       Should I invest in mutual funds or individual securities?       What is a mutual fund prospectus and how do I read it?       What is the difference between an open-end and a closed-end mutual fund?
		Savings bonds
Are government savings bonds risk free?       Are savings bonds a good way to save?       Do series EE bonds offer any special advantages if used for college savings?
		Stocks
Should I invest in mutual funds or individual securities?       Should I work with a stockbroker to buy individual stocks?       What are DRIPs?       What is a stock split?       Who do I call if I have a complaint about my stockbroker?
		Taxes
How did the Jobs and Growth Tax Relief Reconciliation Act of 2003 change capital gains tax rates?       I have investment property. What does basis mean, and how do I determine the basis of my property?       Will I have to pay tax on my investment income?
Retirement Planning
	Articles
		Health care issues
Buying supplemental health insurance--Medigap       Coordinating long-term care insurance with government benefits       Health insurance in retirement       Medicare       Should you buy long-term care insurance?       Understanding long-term care insurance
		Housing issues
Housing options for older individuals       Your home as a source of dollars in retirement
		Saving for retirement
Annuities and retirement planning       Borrowing or withdrawing money from your 401(k) plan       Choosing a beneficiary for your IRA or 401(k)       Closing a retirement income gap       Deciding what to do with your 401(k) plan when you change jobs       Estimating your retirement income needs       Evaluating an early retirement offer       Retirement planning--the basics       Saving for retirement and a child's education at the same time       Taking advantage of employer-sponsored retirement plans       Understanding defined benefit plans       Understanding IRAs       What to do after you've been automatically enrolled in your company's retirement plan
		Social Security
Social Security retirement benefits       Understanding Social Security
	Decision Tools
		401(k) plans
401(k) plans       Individual 401(k) Illustration       Should you save in a 401(k) or a Roth IRA?
		Health care issues
Medicaid eligibility for nursing home care       Medicare figures at-a-glance       Medicare, Medigap, and Medicaid
		IRAs
Comparison of traditional IRAs and Roth IRAs       IRA eligibility flowchart: 2004       IRA eligibility flowchart: 2005       Roth IRA future value calculator       Roth IRA: how much can you contribute in 2004?       Roth IRA: how much can you contribute in 2005?       Traditional IRA future value calculator       Traditional IRA required minimum distribution illustrator       Traditional IRA: how much can you contribute and deduct in 2004?       Traditional IRA: how much can you contribute and deduct in 2005?
		Retirement planning basics
Building an investment portfolio       Consumer price index inflation calculator       Growth of annual deposits calculator       How taxation can affect your retirement funds       Investing for retirement       Net worth calculator       Personal cash flow worksheet       Saving for your retirement       What is your risk tolerance?
		Social Security
How earnings affect Social Security       Social Security figures at-a-glance       Sources of retirement income: filling the Social Security gap
	FAQs
		Employer-sponsored retirement plans
Can I roll a retirement plan distribution into an IRA?       Can I still have a traditional IRA if I contribute to my 401(k) plan at work?       Does the federal government insure pension benefits?       How can I plan for retirement if my employer doesn't offer retirement benefits?       I teach at a school that has a 403(b) plan. Is this type of plan a good way to save for retirement?       My company has a profit-sharing plan. How do these plans work?       Should I contribute to my 401(k) plan at work?       Should I use my 401(k) to fund my child's college education?       What are my options if I inherit an IRA or employer-sponsored plan?       What does the term "qualified plan" mean?       What is vesting?
		Evaluating an early retirement offer
Should I accept my employer's early retirement offer?
		Health care issues
Can I deduct premiums paid for long-term care (LTC) insurance?       How can I pay for nursing home care?       How can I tell if a nursing home provides high-quality care?       How do I enroll in Medicare?       How does Medicare+Choice work?       Should I buy long-term care insurance?       What is long-term care insurance?       What is Medigap?
		Housing issues
I'm having a hard time selling my home. Should I take out a reverse mortgage?       I'm retired now and own my home outright, but I need money to live on. How can I use my home to raise some money without selling it?       My husband just died. Should I accept my daughter's offer to move in with her?
		IRAs
Can I avoid the 10 percent penalty tax for early withdrawals from a traditional IRA?       Can I contribute to a Roth IRA?       Can I roll a retirement plan distribution into an IRA?       Can I set up a traditional IRA?       Can I shift my traditional funds to a Roth IRA?       Can I still have a traditional IRA if I contribute to my 401(k) plan at work?