Posts by Bruce Starks, CPA, CFP®
The Georgia Senate Races and Personal Tax Planning
Good to Know- Elections matter. They matter for a number of reasons, many of which are far more profound than financial effects and, as such, are out of any financial professional’s control. However, the financial advisor or financial planner may help prepare a client for potential tax changes in 2021. If, as a result of…
Read MoreInformation Ratio
Course: Investment PlanningLesson 14: Evaluation Portfolio Performance Student Question: Hello, In calculating Information Ratio, why do we need the denominator to be Standard Deviation of the difference in portfolio and index returns? This is unlike the Sharpe Ratio, where the denominator is Standard Deviation of the Portfolio. Doesn’t the Standard Deviation of the Portfolio indicate…
Read MoreSkewness versus Kurtosis
Course: Investment PlanningLesson 13: Asset Allocation Student Question: Hi, Can you help me understand the difference between Kurtosis and Skewness? I can’t quite piece it together. Thanks, Meg Instructor Response: Hi Meg, Entire books have been written on this topic, but the following summary should get the points for you on the CFP Board Exam…
Read MoreGood to Know: Environment, Social, and Governance (ESG) Investing in Employer-Sponsored Retirement Plans
Good to Know We look to a highly respected source – The National Law Review1 – to help clarify confusion over ESG (Environmental, Social, Governance) investing issues in employer-sponsored retirement plans. Specially, we focus upon The National Law Review’s commentary on these issues: An overview of the final rule, Key requirements of the final rule,…
Read MoreBook Value versus Market Cap
Course: Investment PlanningLesson 5: Fundamental Equity Analysis Student Question: Hi, How is a company’s book value different from the market cap? Thanks, Anibal Instructor Response: Hi Anibal, Book value is an accounting concept generally based upon the acquisition costs of and the legally binding amounts of liabilities. It is the amount of cash that would…
Read MoreCFP Board’s Code and Standards vs. SEC’s Reg BI
CFP® Certificants in the News CFP Board published “What You Need to Know About CFP Board’s Code and Standards and Reg BI” on August 17, 2020; we will address the following questions with direct quotes from CFP Board’s publication: Does Reg BI apply to CFP® Certificants? How do the standards of conduct differ? How do…
Read MoreCapital Versus Security Market Line
Course: Investment PlanningLesson 13: Asset Allocation Student Question: Hi, Could you help me better understand the difference between the capital market line (CML) and security market line (SML)? I can’t seem to fully grasp the difference. Thanks, Meg Instructor Response: Hi Meg, First, let’s take a full step back for perspective. The SML and CML…
Read MoreSEP IRA Contribution Limits
Course: Retirement PlanningLesson 5: Leveraging Nonqualified Plans for Small Business and Not-For-Profit Employees and Owners Student Question: Hello! I am wondering why on this page it says the contribution to a SEP IRA is the lesser of 25% covered compensation or $57,000 (2020), but then it says the combined contribution for SEP IRA and qualified…
Read MoreNet Earnings from Self-Employment Calculation
Course: Retirement PlanningLesson 2: Qualified Plan Advantages and Disadvantages for Employees and Business Owners Student Question: Hi- On the Contribution base example, it states, “Net earnings from self-employment (NESE:) $140,000 x .9235 = $129,290”. Where did the .9235 come from? I’m sure it was in a previous lesson, I just can’t remember. Thanks, Meg Instructor Response: Hi Megan, Good question! This factor is part of the Internal…
Read MoreGood to Know: Six Key Factors in Choosing When to Claim Social Security Retirement Benefits
Good to Know We discussed Social Security claiming age coaching opportunities for savvy Financial Advisors in our last blog. Now we will provide added insights into six key factors that should influence the claiming age decision. A lifetime of careful retirement planning can be undermined with the wrong Social Security claiming age choice. Yet a…
Read More