Articles Library

Authored by: Brian Sak, CFP®, CLU®, ChFC® Historic Expansion (and contraction) of Exemptions One of the most impactful provisions within the One Big Beautiful Bill Act (OBBBA) is the permanent increase in the federal estate, gift, and generation-skipping transfer (GST) tax exemptions. While the term “permanent” suggests long-term certainty, history tells a different story. Over the past several decades,…

Contributed by: Pijus Bulvinas, CFP & Richard Dorfman, Vice President, SRS Real Estate Partners Real estate investors are constantly seeking ways to maximize their returns while minimizing their tax liabilities. For those looking to sell appreciated property without incurring significant capital gains taxes, the 1031 exchange offers a powerful solution. Named after Section 1031 of the Internal…

Authored by: Nicholas Brown, CFA, CFP® In the ever-evolving world of tax legislation, clarity and consistency are rare luxuries. Yet that is precisely what the One Big Beautiful Bill Act (the Act) aims to deliver—a sweeping tax reform package designed to bring permanence to key provisions of the Tax Cuts and Jobs Act (TCJA) and introduce several notable changes affecting high income earners, small…

Contributed by: Austin Manning, CFP Retirement planning for corporate executives involves far more than deciding when to exit the workforce. With deferred compensation packages, concentrated stock positions, non-qualified plans, and golden parachutes in the mix, the path to financial independence is layered with complexity. One often overlooked tool in managing this transition is the annuity – a word…

Contributed by: Tim Smith, CFP At the height of a corporate career, success often brings complexity. For executives in their prime earning years, many of whom are managing significant equity compensation, growing philanthropic interests, and contemplating long-term legacy decisions, the stakes are high. Navigating this stage without a deliberate financial strategy can lead to missed opportunities,…

Co-Authored by: Aaron Ball, Partner & Corporate and Energy Attorney, Ball PLLC In high-stakes estate or business succession planning, the value of a well-structured voting trust is often overlooked. For business owners and families with concentrated private holdings, this vehicle can help manage shareholder voting rights, streamline governance, and protect against disruptions during times of transition.…

Contributed by: Dale Shaw, CFP For affluent investors, capital gains tax is more than a line item on a tax return. It's a lever that can meaningfully impact net investment outcomes, legacy planning, and overall financial efficiency. Yet many investors—even those with considerable portfolios—lack clarity on how the tax is calculated. Understanding the underlying methodology is key to making smarter,…

Contributed by: Caleb Christian, CFP, CLU, ChFC Reconsidering Life Insurance: Seven Misunderstandings Wealthy Families Should Avoid Among individuals with significant wealth, life insurance is often viewed as unnecessary. With assets sufficient to cover family needs, taxes, and liabilities, the assumption is that life insurance serves little purpose. Yet this view overlooks how insurance can function…

It takes no planning to leave an inheritance, you just have to pass away owning something. However, most wealthy families are more interested in leaving a legacy, which does require significant thought and planning. The Dilemma John has worked his entire life to achieve success in both his personal and professional life. He wanted nothing more than to create the best life for his loved ones, and worked…