Before the recurring annual planning rhythm begins, we first establish the starting point for the relationship.

During the Foundational Coordination Phase, we gather and review your financial information, understand how your retirement resources are currently structured, identify the decisions that require attention first, and establish the initial direction for spending, income, taxes, and investments.

Focus:

• Current spending needs and retirement resources
• Income sources and upcoming transitions
• Tax considerations and constraints
• Investment structure and responsibilities
• Decisions requiring attention now and matters that can wait

The phase includes two primary review meetings:

Foundational Coordination Summary Meeting
We review the key observations from our analysis, discuss the decisions and tradeoffs that matter most, and establish priorities for the work ahead.

Investment Guide Review
Once the initial retirement structure and priorities are established, we translate that direction into account-specific investment recommendations. We review the recommended portfolio structure, what is changing and why, and how each account is positioned in relation to the responsibilities it is expected to fulfill.

If we manage your investments, we implement the agreed-upon changes. If you manage your own accounts, the Investment Guide provides the recommendations for you to implement.

Once the Foundational Coordination Phase is complete, the relationship moves into the recurring annual planning rhythm.

Purpose: Use completed prior-year tax results to inform current-year income and tax decisions.

Focus:

• Review the completed tax return in relation to prior planning assumptions
• Review prior-year distributions, withholding, and other income decisions
• Evaluate tax brackets, Medicare-related income thresholds, and other relevant constraints
• Identification of current-year tax and income decisions requiring attention
• Update projections using actual prior-year results and current-year information

Description
The Tax & Income Alignment Review uses completed tax results to establish the starting point for current-year income and tax decisions.

We review what actually occurred, compare those results with prior assumptions, and determine whether current-year withdrawals, withholding, Roth conversions, or other income decisions should be adjusted.

Tax return preparation and filing are separate from this review. Our role is to evaluate the completed results and incorporate their implications into current and future retirement decisions.

Purpose: Establish direction for the primary retirement decisions and priorities of the year.

Focus:

• Spending and cash-flow needs
• Retirement income structure
• Investment positioning relative to portfolio responsibilities
• Current-year tax considerations
• Changes in household circumstances, priorities, or upcoming decisions

Description
With prior-year tax results incorporated, Spring Planning turns attention to the year ahead.

We review the decisions and priorities that currently matter most and determine whether changes in spending, income, taxes, investments, or household circumstances warrant adjustments to earlier recommendations.

The decisions made during Spring Planning establish direction for the months ahead and provide the starting point for later reviews as new information becomes available.

Purpose: Provide a written mid-year checkpoint on progress, changes, and matters requiring attention before year-end planning.

Focus:

• Spending and cash-flow activity relative to expectations

• Income and distribution activity through mid-year

• Tax developments that may affect current-year decisions

• Investment positioning and relevant portfolio changes

• Progress on previously identified actions

• Changes in household circumstances or priorities

• Matters that may require attention before the Fall Strategy Review

Description
The Mid-Year Snapshot provides a written update on how the year is progressing.

We review developments since Spring Planning, document progress on previously identified actions, and identify changes that may affect decisions during the remainder of the year.

The objective is to make clear what has been completed, what has changed, and what—if anything—requires attention before the Fall Strategy Review.

Purpose: Address decisions that require action before year-end and identify known considerations for the coming year.

Focus:

• Year-end income, withdrawal, and cash-flow decisions

• Required minimum distributions, charitable giving, and other tax-sensitive actions

• Tax withholding and estimated payment considerations

• Portfolio positioning, rebalancing, and liquidity needs

• Upcoming transitions, spending changes, or other known developments

Description
The Fall Strategy Review focuses on decisions that require attention before year-end.

We evaluate income, tax, investment, and cash-flow considerations together and determine what actions should be completed before applicable deadlines.

The review also identifies known developments, opportunities, and constraints that may affect decisions in the coming year.

Purpose: Document the year’s completed advisory work and establish the starting point for the next planning cycle.

Focus:

• Planning decisions and advisory work completed during the year

• Actions taken following the Fall Strategy Review

• Year-end distributions and other relevant transactions

• Progress on priorities identified earlier in the year

• Outstanding matters carrying into the following year

• Developments that may affect the next Tax & Income Alignment Review

Description
The Year-End Review summarizes the advisory work completed during the year and documents actions taken following the Fall Strategy Review.

We review completed decisions, year-end distributions and transactions, and progress on priorities established earlier in the year.

The review also identifies matters carrying forward and records known developments that may affect the next planning cycle, including items to revisit during the upcoming Tax & Income Alignment Review.