Articles
Tax Return Preparation Versus Tax Planning
Tax return preparation is backward-looking.  It involves reporting what has happened in a particular tax year to the taxing authority.
Tax planning is forward-looking.  It involves making assumptions about the future, and based on those assumptions, implementing strategies to minimize your expected lifetime taxes.  It involves intentionally changing the numbers presented on a particular tax return due to the execution of tax planning strategies.  Examples of tax planning strategies include tax loss harvesting, tax gain harvesting, deduction clustering, and strategic Roth conversions.
Reasons to Consider Whole Life Insurance as Part of an Overall Financial Plan
The appropriateness of whole life insurance as part of a financial plan is based on many factors including the individual's financial goals, the extent to which they value the various benefits of the policy, what other financial products they have in place, their age and health, and which insurance company they try to obtain the policy through.
Deep Dive of Student Loan Simulator Calculations
In this article, we'll go through several hypothetical scenarios to better understand and verify the calculations performed by the Federal Student Aid Loan Simulator software.
How to Determine the Appropriate Size of an Emergency Fund
This article covers how to determine an appropriately sized emergency fund to address any sudden loss of income.
15-Year Versus 30-Year Fixed Rate Mortgage Comparison
This article addresses some of the calculations you may wish to perform when choosing between a 15-year or 30-year fixed rate mortgage.
Basic Estate Planning Documents
Estate planning involves establishing a plan to execute your wishes in the event of your incapacity or death.
Absent any estate planning documents, a probate court judge would oversee the process of deciding who manages your assets and takes care of you during your incapacity, who raises any of your dependent children, and who receives your assets upon your death.
This article discusses several estate planning documents which may avoid the probate process.
How to Determine your Long-Term Disability Insurance Need
Financial planning involves applying various stress scenarios to your current situation and evaluating how much of an impact it would have on your financial security.  One of the worst-case financial scenarios for you is becoming permanently disabled and unable to work in your chosen field, through accident or sickness, before reaching financial independence.
How to Calculate your Life Insurance Need
In this article, we'll go through the calculations involved in determining your life insurance need.
The Needs Approach lists out the things you need your life insurance to cover in the event of your immediate death, determines their present value (if the cash flows occur in the future), and sums them.  Typical life insurance needs for young families may include funeral expenses, elimination of debts, funding specific goals, and an income stream to the surviving spouse.
Cash Flow Statement Template
Cash Flow Statement for Tax Year _____
| Cash Inflows | Amount ($) |
|---|---|
| Employment income | |
| Independent contractor/self-employment income | |
| Investment income (e.g., interest, dividends) | |
| Cash gifts received | |
| Distributions from accounts (e.g., IRA, 401(k), brokerage, HSA) | |
| Pension/annuity distributions | |
| Social Security benefits | |
| Permanent life insurance dividends | |
| Rental income/royalties/alimony received | |
| Other income | |
| Total cash inflows | |
| Cash Outflows | Amount ($) |
| Taxes | |
| Federal income taxes | |
| State/local taxes | |
| FICA (Social Security, Medicare) taxes | |
| Property taxes | |
| Other taxes | |
| Total taxes | |
| Debt Payments (principal and interest) | |
| Credit card payments (if not paid off each month) | |
| Student loan payments | |
| Mortgage payments | |
| Auto loan payments | |
| Personal loan payments | |
| Other debt payments | |
| Total debt payments | |
| Insurance Premiums | |
| Term life insurance | |
| Disability insurance | |
| Healthcare insurance/Medicare/Medigap | |
| Dental/vision insurance | |
| Homeowner's/renter's insurance | |
| Long term care insurance | |
| Auto insurance | |
| Personal liability umbrella insurance | |
| Malpractice insurance | |
| Other insurance | |
| Total insurance premiums | |
| Savings/Investments | |
| Emergency fund contributions | |
| Retirement account contributions (e.g., IRA, Roth IRA, 401(k), 403(b)) | |
| College savings account contributions (e.g., 529 plan) | |
| Health Savings Account contributions | |
| Brokerage account contributions | |
| Annuity premiums | |
| Permanent life insurance premiums | |
| Reinvested dividends/interest | |
| Other savings/investments | |
| Total savings/investments | |
| Essential Expenses | |
| Rent | |
| Groceries/personal care | |
| Utilities (e.g., water, gas, electricity) | |
| Fitness | |
| Telephone/Internet | |
| Home maintenance/HOA fees | |
| Transportation (e.g., gas, auto maintenance, parking, tolls) | |
| Clothing/dry cleaning | |
| Childcare/school costs | |
| Out-of-pocket healthcare costs (e.g., copays, coinsurance, prescriptions) | |
| Other essential expenses | |
| Total essential expenses | |
| Discretionary Expenses | |
| Vacations | |
| Cash gifts | |
| Cash charitable/church donations | |
| Dining out | |
| Cable TV, premium subscriptions, entertainment, etc. | |
| Private school (K-12) tuition | |
| Discretionary shopping | |
| Pet expenses | |
| Other discretionary expenses | |
| Total discretionary expenses | |
| Total cash outflows | |
| Net discretionary cash flow |
Balance Sheet Template
Balance sheet as of ________________
| Assets | Amount ($) |
|---|---|
| Savings | |
| Physical currency (dollar bills, coins) | |
| Checking account | |
| Savings account | |
| Money market account | |
| Fixed annuity | |
| Whole life insurance accumulated value | |
| Other savings | |
| Total savings | |
| Investments | |
| Brokerage account | |
| 401(k), 403(b), 457(b), IRA | |
| Roth 401(k), Roth 403(b), Roth 457(b), Roth IRA | |
| 529 plan | |
| Health Savings Account | |
| Variable annuity | |
| Variable life insurance accumulated value | |
| Rental property | |
| Other investments | |
| Total investments | |
| Personal use assets | |
| Personal residence | |
| Automobile(s) | |
| RV, boat, condo, vacation home | |
| Personal property | |
| Other personal use assets | |
| Total personal use assets | |
| Total assets | |
| Liabilities | Amount ($) |
| Credit card | |
| Auto loan | |
| Mortgage | |
| Student loan | |
| Personal loan | |
| Other liabilities | |
| Total liabilities | |
| Net worth | |
| Total liabilities and net worth |
Recommended Books
- The Power of Zero: How to Get to the 0% Tax Bracket and Transform Your Retirement.  David McKnight.  2018.
- Simple Wealth, Inevitable Wealth.  Nick Murray.  2019.
- The Little Book of Common Sense Investing: The Only Way to Guarantee Your Fair Share of Stock Market Returns.  John Bogle.  2017.
- The Millionaire Next Door: The Surprising Secrets of America's Wealthy.  Thomas Stanley and William Danko.  1996.
- Paychecks and Playchecks: Retirement Solutions for Life.  Tom Hegna.  2012.
- Income Strategies: How to Create a Tax-Efficient Withdrawal Strategy to Generate Retirement Income.  William Reichenstein.  2019.
- Retirement Portfolios: Theory, Construction, and Management.  Michael Zwecher.  2010.
- Behavioral Investment Counseling.  Nick Murray.  2008.




