The mathematics behind developing financial plans is nothing more than simple linear algebra. With a properly structured linear algebra model, for each set of input, there is a unique corresponding financial plan. A Planner and the Client can only modify the input to change a plan with the same goals. Planners nor Clients can just "modify a plan" by changing resource allocation directly.Goal-based planning views financial plans as combination of goals. Goal-planning treats each goal as a single variable algebra problem. Financial planning including retirement planning is at least a 2-variable algebra problem. -A 2-variable algebra problem cannot be solved by combining 2 single variable solutions.

-In addition, Goal-based planning does not lead to meaningful life insurance planning.-Current course of action concept is a life insurance sales concept. Current course of action does not lead to mathematically sound financial plans. -If a person is already behind in retirement savings, the situation for most people, continuing the same will not lead to retirement solutions. -If the person is not behind in retirement saving, continuing the same will not lead to Optimal plans, as explained in the book. The life insurance plan for income replacement for both situations are also likely to be mathematically incorrect.Together, the foundation for the CFP(R) Board Practice Standards for the Financial Planning Process is mathematically deficient, and thus, the Practice Standards is mathematically deficient.Immediate remedy is critical for the CFP(R) Board to "uphold" its high professional standards.