December 2025: Charitable Planning
COVER STORY
The Charitable Giving Efficient Frontier in the OBBBA Era
By Jared Winkers, CFP®, ChFC, CAP
Planners have an opportunity to help charitably minded clients optimize their tax and giving strategies in light of changes in the One Big Beautiful Bill Act.
Click HERE for the latest DIGITAL EDITION
CHARITABLE GIVING
Giving Power: The Missing Metric in Charitable Planning
By Philip DeMuth
A simple ratio can help clients visualize the impact of their gifts when determining the best strategy for charitable donations.
INVESTMENT PLANNING
Structured Notes as a Tool for Navigating Market Volatility
By Jason Barsema
These products may help buffer big market moves in uncertain times.
FPA NEXT GENERATION PLANNER
Forward Thinking
The Future Belongs to the Specialists
By Landon Warmund, CFP®, CSLP
Lead Article
Finding Your Niche: Lessons on Starting in the Financial Planning Profession
By Janice Cackowski, CFP®
Featured Article
From Trophy Assets to Strategic Investments: Opportunities and Risks in Sports Investments
By Jordan Rothberg and David Giannone
My Career Path
Ashley Foster, CFP®, on Serving a Niche
Planner Poll
The FPA Community Weighs in on Defining Their Niche
Planning a STUDY GROUP? Check out suggested questions and other resources to make your study group a success!
COLUMNS
Women in Retirement
Financial Planning for Women
By Alexandra Armstrong, CFP®
Anyone can benefit from financial planning, but female clients face unique challenges from their male counterparts.
Digital Assets
Is Now the Time to Buy Bitcoin?
By Ivory Johnson, CFP®, ChFC
Understanding political and macroeconomic factors are important in evaluating digital assets’ position in clients’ portfolios.
Your Practice
Why Tech Is a Team Sport
By Charesse Spiller
Efficient tech operations depend on clearly defined positions and a bench for when someone is taken out of the game.
RESEARCH
The Social Security Claiming Decision for Married Couples
By Brian J. Alleva
Married couples optimizing Social Security must account for possibly two worker benefits, a spousal benefit, and a potential survivor or widow benefit, leading to thousands of potential options. This paper explores various scenarios and the best claiming strategies.
DEPARTMENTS
STARTING THOUGHTS
Glad Tidings and Good Timing
By Danielle Andrus
OBSERVER
Charitable Giving Stats, Retirement Healthcare Costs, AI Estate Planning
Stat Bank
Q&A
Dennis Moore, CFP®, on Finding Your Place in the Profession
JFP ACADEMICS
Upcoming Research
IN CASE YOU MISSED IT
Categorizing Financial Wellness into Meaningful Quadrants
By Sonya Lutter, Ph.D., CFP®, LMFT, and Van Dinh, Ph.D.
Identifying which quadrant a client falls into can help uncover hidden issues that a client may be experiencing, despite their financial wellness looking good on paper, fostering a deeper client relationship.
Click HERE to access Journal of Financial Planning ARCHIVES
