Acknowledgments xiii About the Book xv Preface xvii Charles R. Chaffin, EdD, CFP Board About the Practice Questions xxiii About the Contributors xxv Part One Introduction 1 Charles R. Chaffin, EdD, CFP Board 1 Theory and Practice 5 Charles R. Chaffin, EdD, CFP Board 2 Function, Purpose, and Regulation of Financial Institutions 15 John E. Grable, PhD, CFP®, University of Georgia Sonya L. Britt, PhD, CFP®, Kansas State University 3 Financial Services Regulations and Requirements 25 John E. Grable, PhD, CFP®, University of Georgia Sonya L. Britt, PhD, CFP®, Kansas State University 4 Consumer Protection Laws 35 John E.
Grable, PhD, CFP®, University of Georgia Sonya L. Britt, PhD, CFP®, Kansas State University 5 Fiduciary 45 Martie Gillen, PhD, University of Florida 6 Financial Planning Process 51 John E. Grable, PhD, CFP®, University of Georgia Ronald A. Sages, PhD, AEP®, CFP®, CTFA, EA, Kansas State University 7 Financial Statements 63 Thomas Warschauer, PhD, CFP®, San Diego State University 8 Cash Flow Management 73 Martie Gillen, PhD, University of Florida Michael Gutter, PhD, University of Florida 9 Financing Strategies 81 Martie Gillen, PhD, University of Florida Michael Gutter, PhD, University of Florida Jorge Ruiz-Menjivar, University of Georgia 10 Economic Concepts 89 Dave Yeske, DBA, CFP®, Golden Gate University 11 Time Value of Money 97 Jorge Ruiz-Menjivar, University of Georgia Martie Gillen, PhD, University of Florida Michael Gutter, PhD, University of Florida 12 Client and Planner Attitudes, Values, Biases, and Behavioral Finance 107 Dave Yeske, DBA, CFP®, Golden Gate University 13 Principles of Communication and Counseling 115 John E. Grable, PhD, CFP®, University of Georgia Kristy L. Archuleta, PhD, LMFT, Kansas State University 14 Debt Management 127 Joseph W. Goetz, PhD, University of Georgia John E. Grable, PhD, CFP®, University of Georgia 15 Education Needs Analysis 137 Taylor Spangler, MS, University of Florida Michael Gutter, PhD, University of Florida Martie Gillen, PhD, University of Florida Sailesh Acharya, University of Florida 16 Education Savings Vehicles 145 Michael Gutter, PhD, University of Florida Martie Gillen, PhD, University of Florida 17 Financial Aid (Education) 153 Martie Gillen, PhD, University of Florida Michael Gutter, PhD, University of Florida 18 Gift and Income Tax Strategies (Education) 159 Martie Gillen, PhD, University of Florida Michael Gutter, PhD, University of Florida 19 Education Financing 165 Martie Gillen, PhD, University of Florida Michael Gutter, PhD, University of Florida 20 Principles of Risk and Insurance 173 Dave Yeske, DBA, CFP®, Golden Gate University 21 Analysis and Evaluation of Risk Exposures 183 Dave Yeske, DBA, CFP®, Golden Gate University 22 Health Insurance and Health Care Cost Management 189 Andrew Head, MA, CFP®, Western Kentucky University Sharon A.
Burns, PhD, CPA (Inactive) 23 Disability Income Insurance (Individual) 197 Dave Yeske, DBA, CFP®, Golden Gate University 24 Long-Term Care Insurance 205 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 25 Annuities 213 Andrew Head, MA, CFP®, Western Kentucky University John Gilliam, PhD, CFP®, Texas Tech University 26 Life Insurance (Individual) 225 Dave Yeske, DBA, CFP®, Golden Gate University 27 Business Uses of Insurance 233 L. Ann Coulson, PhD, CFP®, Kansas State University John Gilliam, PhD, CFP®, Texas Tech University 28 Insurance Needs Analysis 245 Thomas Warschauer, PhD, CFP®, San Diego State University 29 Insurance Policy and Company Selection 253 Thomas Warschauer, PhD, CFP®, San Diego State University Andrew Head, MA, CFP®, Western Kentucky University 30 Property and Casualty Insurance 263 Derek R. Lawson, MS, Sonas Financial Group, Inc. and Kansas State University Sarah D. Asebedo, MS, CFP®, Virginia Tech Martin C. Seay, PhD, CFP®, Kansas State University 31 Characteristics, Uses, and Taxation of Investment Vehicles 275 Swarn Chatterjee, PhD, University of Georgia Lance Palmer, PhD, CPA, CFP®, University of Georgia 32 Types of Investment Risk 283 Thomas Warschauer, PhD, CFP®, San Diego State University 33 Quantitative Investment Concepts 291 Thomas Warschauer, PhD, CFP®, San Diego State University 34 Measures of Investment Returns 299 Thomas Warschauer, PhD, CFP®, San Diego State University 35 Asset Allocation and Portfolio Diversification 307 Dave Yeske, DBA, CFP®, Golden Gate University 36 Bond and Stock Valuation Concepts 315 Dave Yeske, DBA, CFP®, Golden Gate University 37 Portfolio Development and Analysis 325 Thomas Warschauer, PhD, CFP®, San Diego State University 38 Investment Strategies 335 Dave Yeske, DBA, CFP®, Golden Gate University 39 Alternative Investments 343 L. Michael Ladd, CFA, CAIA, CMT, CFP® 40 Fundamental Tax Law 353 Lance Palmer, PhD, CPA, CFP®, University of Georgia 41 Income Tax Fundamentals and Calculations 363 Lance Palmer, PhD, CPA, CFP®, University of Georgia 42 Characteristics and Income Taxation of Business Entities 373 Webster Hewitt, CPA, CFP®, University of Georgia Lance Palmer, PhD, CPA, CFP®, University of Georgia 43 Income Taxation of Trusts and Estates 383 Martin C.
Seay, PhD, CFP®, Kansas State University Lance Palmer, PhD, CPA, CFP®, University of Georgia 44 Alternative Minimum Tax (AMT) 391 Webster Hewitt, CPA, CFP®, University of Georgia Lance Palmer, PhD, CPA, CFP®, University of Georgia 45 Tax Reduction and Management Techniques 399 Lance Palmer, PhD, CPA, CFP®, University of Georgia 46 Tax Consequences of Property Transactions 409 Lance Palmer, PhD, CPA, CFP®, University of Georgia Martin C. Seay, PhD, CFP®, Kansas State University 47 Passive Activity and At-Risk Rules 417 Lance Palmer, PhD, CPA, CFP®, University of Georgia 48 Tax Implications of Special Circumstances 423 Lance Palmer, PhD, CPA, CFP®, University of Georgia 49 Charitable/Philanthropic Contributions and Deductions 431 Webster Hewitt, CPA, CFP®, University of Georgia Lance Palmer, PhD, CPA, CFP®, University of Georgia 50 Retirement Needs Analysis 439 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 51 Social Security and Medicare 447 Sarah D. Asebedo, MS, CFP®, Virginia Tech Martin C. Seay, PhD, CFP®, Kansas State University Thomas Warschauer, PhD, CFP®, San Diego State University 52 Medicaid 463 Katie Seay, CFP®, The Trust Company Martin C. Seay, PhD, CFP®, Kansas State University 53 Types of Retirement Plans 471 John E. Grable, PhD, CFP®, University of Georgia 54 Qualified Plan Rules and Options 479 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 55 Other Tax-Advantaged Plans 485 Andrew Head, MA, CFP®, Western Kentucky University Sharon A.
Burns, PhD, CPA (Inactive) 56 Regulatory Considerations 491 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 57 Key Factors Affecting Plan Selection for Businesses 495 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 58 Distribution Rules and Taxation 501 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 59 Retirement Income and Distribution Strategies 509 Dave Yeske, DBA, CFP®, Golden Gate University Elissa Buie, MBA, CFP®, Golden Gate University 60 Business Succession Planning 515 John E. Grable, PhD, CFP®, University of Georgia Joseph W. Goetz, PhD, University of Georgia Kevin Valentino, MS, University of Georgia 61 Characteristics and Consequences of Property Titling 527 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 62 Gifting Strategies 533 Elissa Buie, MBA, CFP®, Golden Gate University 63 Estate Planning Documents 541 Andrew Head, MA, CFP®, Western Kentucky University Sharon A. Burns, PhD, CPA (Inactive) 64 Estate Tax Compliance and Tax Calculation 547 Elissa Buie, MBA, CFP®, Golden Gate University 65 Sources for Estate Liquidity 555 Elissa Buie, MBA, CFP®, Golden Gate University 66 Types, Features, and Taxation of Trusts 561 Elissa Buie, MBA, CFP®, Golden Gate University 67 Marital Deduction 569 Elissa Buie, MBA, CFP®, Golden Gate University 68 Intra-Family and Other Business Transfer Techniques 575 Elissa Buie, MBA, CFP®, Golden Gate University 69 Postmortem Estate Planning Techniques 585 Elissa Buie, MBA, CFP®, Golden Gate University 70 Estate Planning for Non-Traditional Relationships 591 Elissa Buie, MBA, CFP®, Golden Gate University Supplement: CFP Board''s Code of Ethics and Professional Responsibility 601 Part Two Introduction 605 Charles R.
Chaffin, EdD, CFP Board Thomas Warschauer, PhD, CFP®,.