Allocation Risk Budgeting for Equities By Jeffrey Dunham, Financial Advisor | Volume 2, Issue 3 (March 2014) This is the final installment of The End of the Great Migration into BondsSM article series. In January, we began the series with a discussion about a turnkey marketing campaign that provides FINRA-reviewed sales and marketing tools designed to allow financial advisors to focus on the vast amount of assets currently held in bonds. Last month, we examined “Allocation Risk Budgeting for Income”, which is a way to show your prospects and referrals how you might manage the risk they are taking within their fixed income…
Understanding Portability
By Robert S. Keebler, CPA, MST, AEP (Distinguished) | Volume 2, Issue 3 (March 2014) An interesting provision within the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“2010 Tax Relief Act”) allows an executor of an estate of a married decedent the option to transfer any unused estate tax exemption amount to the surviving spouse.[1] Thus, for example, if a decedent used only a portion of his or her estate tax exemption, the estate could elect to have the remaining portion pass to the surviving spouse, giving the surviving spouse a larger estate tax exemption.[2] Although this portability…