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| Acknowledgments | |
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| About the Book | |
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| Preface | |
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| About the Practice Questions | |
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| About the Contributors | |
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| Theory and Practice | |
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| Financial Planning Process | |
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| Financial Statements | |
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| Cash How Management | |
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| Financing Strategies | |
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| Function, Purpose, and Regulation of Financial Institutions | |
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| Education Planning | |
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| Financial Planning for Special Circumstances | |
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| Economic Concepts | |
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| Time Value of Money | |
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| Financial Services Regulations and Requirements | |
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| Business Law | |
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| Consumer Protection Laws | |
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| Principles of Risk and insurance | |
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| Analysis and Evaluation of Risk Exposures | |
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| Health Insurance and Health Care Cost Management | |
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| Disability Income Insurance (Individual) | |
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| Long-Term Care Insurance | |
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| Life Insurance (Individual) | |
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| Income Taxation of life Insurance | |
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| Business Uses of Life Insurance | |
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| Insurance Needs Analysis | |
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| Insurance Policy and Company Selection | |
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| Annuities | |
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| Characteristics, Uses, and Taxation of Investment Vehicles | |
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| Types of Investment Risk | |
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| Quantitative Investment Concepts | |
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| Measures of Investment Returns | |
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| Bond and Stock Valuation Concepts | |
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| Portfolio Development and Analysis | |
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| Investment Strategies | |
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| Asset Allocation and Portfolio Diversification | |
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| Income Tax Law Fundamentals | |
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| Tax Compliance | |
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| Income Tax Fundamentals and Calculations | |
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| Characteristics and Income Taxation of Business Entities | |
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| Income Taxation of Trusts and Estates | |
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| Basis | |
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| Tax Consequences of the Disposition of Property | |
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| Alternative Minimum Tax (AMT) | |
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| Tax Reduction and Management Techniques | |
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| Passive Activity and At-Risk Rules | |
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| Tax Implications of Special Circumstances | |
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| Charitable Contributions and Deductions | |
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| Retirement Needs Analysis | |
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| Social Security (Old-Age, Survivors, and Disability Insurance) | |
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| Types of Retirement Plans | |
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| Qualified Plan Rules and Options | |
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| Other Tax-Advantaged Plans | |
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| Regulatory Considerations | |
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| Key Factors Affecting Plan Selection for Business | |
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| Investment Considerations for Retirement Plans | |
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| Distribution Rules, Alternatives, and Taxation | |
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| Characteristics and Consequences of Property Titling | |
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| Methods of Property Transfer at Death | |
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| Estate Planning Documents | |
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| Gifting Strategies | |
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| Gift Tax Compliance and Tax Calculation | |
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| Incapacity Planning | |
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| Estate Tax Compliance and Tax Calculation | |
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| Sources for Estate Liquidity | |
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| Powers of Appointment | |
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| Types, Features, and Taxation of Trusts | |
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| Qualified Interest Trusts | |
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| Charitable Transfers | |
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| Use of Life Insurance In Estate Planning | |
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| Marital Deduction | |
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| Deferral and Minimization of Estate Tax | |
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| Intrafamily and Other Business Transfer Techniques | |
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| Generation-Skipping Transfer Tax | |
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| Fiduciaries | |
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| Income in Respect of a Decedent | |
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| Postmortem Estate Planning Techniques | |
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| Estate Planning tor Nontraditionai Relationships | |
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| Client and Planner Attitudes, Values, Biases, and Behavioral Characteristics and the Impact on Financial Planning | |
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| Principles of Communication and Counseling | |
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| Standards of Professional Conduct | |
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| Establishing and Denning the Client-Planner Relationship | |
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| Gathering Information Necessary to Fulfill the Engagement | |
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| Analyzing and Evaluating the Client's Current Financial Status | |
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| Developing the Financial Planning Recommendations | |
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| Communicating the Financial Planning Recommendations | |
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| Implementing the Financial Planning Recommendations | |
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| Monitoring the Financial Planning Recommendations | |
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| Conclusion | |
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| Moving Forward | |
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| Index | |