PLANNING TOOLS AND ARTICLES TO HELP YOU CHART YOUR COURSE     The following planning tools and articles help you chart your course for financial success.      To ensure compliance with the requirements of IRS Circular 230, we inform you that any tax advice contained in this communication is not intended nor written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party, any matters addressed herein.      This information focuses on general circumstances and is not intended to address any individual tax or financial situation. It should not be acted upon in anyway without consulting our office in advance.     BUSINESS OWNERS  PERSONAL FINANCE TAX PLANNING EDUCATION PLANNING INVESTMENT PLANNING RETIREMENT PLANNING   ESTATE PLANNING INSURANCE PLANNING SPECIAL SITUATIONS   GOVERNMENT BENEFITS