• The Family CFO^® Process
• Streamlined financial planning
• Account aggregation
• On-line vault for all personal/legal documents
• College education financing strategies
• Estate analysis
• Retirement planning

• Institutional equity and fixed income managers
• Real estate efficient strategies
• How can I reduce the level of risk in my portfolio?
• How are my various investments performing relative to their respective benchmarks?
• Should I diversify using hedge funds or real estate investment trusts?
• Can I reduce the tax bill on my investments?
• Specific 401(k) investment recommendations and an investment review across all taxable vs. qualified accounts for tax-efficient strategies.
• Quarterly gain/loss summary sent to your CPA in a convenient document.
• Stock options optimization model created to determine the best time to exercise shares.

• Pension plans
• Tax-deferred savings
• Basic (taxable) savings
• Social Security

• Section 529 plans
• UGMA/UTMA accounts
• 2503(c) trusts

• Review what if scenarios (e.g. effects of earlier retirement, a major purchase, downsizing of home, etc.).
• Monte Carlo simulation modeling to provide “best case/worst case” projections.
• Develop spend-down strategies for efficient deployment of assets.
• Review pension income with focus on how to maximize this distribution.
• Advise on when to start receiving Social Security distribution.
• Explain reverse mortgages, illustrating how they work, benefits, costs and drawbacks.
• Review guaranteed income options to help assure you will never run out of money.*

*Guarantees are based upon the claims paying ability of the issuer.

• Retirement accounts: review traditional IRAs, 401(k)s, SEPs, 403(b)s, annuities, deferred compensation and other retirement plan vehicles.
• Make asset allocation recommendations across your entire investment portfolio.
• Provide asset allocation alerts triggered if market values push your allocation outside agreed upon range.
• Make specific 401(k) recommendations and a review across all taxable vs. qualified accounts for tax-efficient strategies.
• Provide alerts on required minimum distributions of retirement assets.

• Review existing life insurance coverage and analyze need.
• Complete in-force analysis on existing policies to determine their ongoing performance.
• Analyze long-term care insurance for the client and/or parents.
• Provide due diligence/monitoring of insurance companies’ financial strength.
• Advise on medical insurance coverage, including how to navigate all available options.
• Assist in reaching an understanding of the rules and strategies regarding Medicare, Medicaid and Prescription Plan D.

• Are my estate planning documents (wills, trusts, etc.) appropriate, up to date and consistent with current tax codes? Should I establish more complex estate planning techniques such as GRATS, FLPs, QPRTs, IDGTs?
• Who can make sure I am sending out the appropriate Crummey notices each year?
• Where are all my important documents (deed to house, tax returns, wills, etc.)?
• Are there trust instruments I should be using (living revocable trusts, special needs trusts, irrevocable trusts, generation skipping trusts, etc.)?
• Design of an appropriate estate plan.
• Review of wills to ensure they meet your wishes and work within current law.
• Splitting asset ownership between spouses, which potentially reduces estate taxes.
• Determining appropriateness of a GRAT, family partnership or other structures.
• Devising charitable giving strategies: Determining what assets to give and what vehicle to use, such as a donor advised fund, private foundation and/or charitable trust.
• Creation of generation skipping and dynasty trusts for estate tax savings in future generations.
• Addressing issues for non-citizens, specifically QDOTs and asset ownership.
• Advising on real estate and other assets held in LLCs for liability protection, probate avoidance.
• Crummey notices: preparation, execution, vaulting for eventual estate tax audit.
• Coordination with CPA regarding annual GST exemption filings and gift tax filings.

Neither MassMutual, MML Investors Services, Inc. nor any of their employees or agents are authorized to give legal or tax advice. Individuals are encouraged to seek the guidance of their own personal legal or tax counsel

• Review of what if scenarios (e.g. effects of earlier retirement, a major purchase, etc.).
• Monte Carlo simulation modeling to provide best/worst projections.
• Review of annual living expense budget and cash flow analysis.
• Examination of net unrealized appreciation to determine whether it may be an appropriate strategy to use in your 401(k) or ESOP.
• Establishment of lines of credit for mortgages in excess of $1,000,000.
• Monitoring of your bill paying service.

• Advise on using your $1,000,000 lifetime gifting exemption.
• Advise on maximizing your annual gift exclusion.
• Calculate education funding needs.
• Compare 529 Plans, UGMA/UTMA, Crummey trusts, etc.

• Review of all group benefits, including group health, life, LTD, 401(k), deferred compensation, liability, property & casualty programs to identify gaps, suggested improvements.
• Create buy/sell agreements to support business continuation plans.

• Analysis of employees' group benefit offerings and deferred compensation offerings.
• Valuation of your non-financial assets, a critical component of risk management.
• Creation of beneficiary designations for your retirement plans to provide heirs tax deferral options.
• Property tax reduction services to potentially reduce your current property tax bill.
• Create beneficiary designations for your retirement plans to provide heirs tax deferral options.
• Maximize your annual gift exclusion.