| MADE PERMANENT | Qualified charitable distributions from IRA to charity | State & local sales tax deduction | American opportunity tax credit | Enhanced child tax credit | Section 179 expensing |
| EXTENDED THROUGH 2016 | Exclusion of discharged mortgage debt on short scale | Deductibility of mortgage insurance premiums | Above the line education deduction for qualified tuition & fees | 50% bonus depreciation (through 2019) | |
| OTHER NOTABLE PROVISIONS | Expansion of Section 529 qualified expenses to include computer & related expenses | Elimination of Section 529 plan aggregation rule | Elimination of 529 ABLE account in-state residency requirement |
Why “one big pool of money” needs predictability—and a plan.
Advisor recruiting climbed to its strongest pace in nearly two years, while CEO Richard Steinmeier said the firm has "cleared the decks" for bigger institutional deals.
The combinations involving Red Oak and AdvisorRankings illustrate how AI is reshaping both wealth firm operations and wealthtech platforms' business models.
New 5-in-1 onboarding tool aims to cut subscription paperwork as advisor demand for private markets accelerates
Connecting unique offerings with a specific client niche is a sure path to advisor satisfaction and success – but it all has to start with an intentional strategy.
Northern Trust’s Ken Lassner shows advisors how to convert volatility into after-tax portfolio gains
Dan Biagini of American Equity says the steady decline of pensions, longer lifespans and a reset in interest rates are rewriting how advisors build retirement income
