Matt Chope Shares Values at Youth Diversity Symposium

 On November 9, 2012 Matt offered his thoughts on what it means to leave a Legacy of Value.  Through discussion and a hands-on exercise students explored their true life values.   Matt helped them look inside themselves to determine who they are and where they stand today.  A value Matt takes to heart and practices throughout both his personal and professional lives.

This year’s symposium, "Millennials Creating a Legacy", focused on global issues that the millennial generation face and the legacy that they hope to leave behind for future generations.

The Youth Diversity Symposium is an annual event developed by the Southfield Community Foundation and is being helped in partnership with the Council of Michigan Foundation in 2012.  The event offers a diverse base of youth from the metro Detroit area an opportunity to interact with each other and engage in learning activities centered on social issues and philanthropy. 

Marilynn Levin Shares a Proud Grandparent Story

 “I just had to share this story of my grandson Malcolm…… (Marilynn Levin)  This happened the weekend of No. 24^th in Philadelphia.  Lots to be learned from this kid - And I know this too:  I'm just in awe of the kid and terribly, terribly proud of him.”  The following story is told by my son David.

Reference Notes:  Malcolm turned 10 in August,  PS139 is his elementary school in Brooklyn, NY 

Malcolm is officially the highest-rated player in P.S. 139 history.

If you want the short form of this story, know this. This was a big goal of Malcolm's and we all feel really great about it.  If you want the, long (and possibly insufferable) version, keep reading.  Either way is truly ok.  You've been warned.

When Malcolm set this goal, it seemed impossible. Coming into the fall it started to seem inevitable.  But then, Malcolm's rating actually started to sink, and his confidence was shaken.

At the low point, Malcolm decided he only wanted to play much higher rated competition. Part of this was tactical, if you lose to a higher rated player then your rating doesn't fall much.  But part of Malcolm's decision was that he felt he would perform better if he took on a bigger challenge.  Having a hard time with a big goal?  Take on a tougher challenge.  Ok.  His call. And one backed up by Mr. West his chess coach. But I had my doubts.

So Malcolm entered the Under 1800 section at the National Chess Congress this weekend.  His official ranking for the purposes of the tournament was 1400.  He was far and away the lowest rated person in the section.  (He would have been in the middle of the pack at best in the Under 1600 section.)

Malcolm lost his first two games and took the losses hard. I felt bad for him, gave him lots of hugs, and worried that we were in for a very long weekend. In the very next match, Malcolm went out and took down the number 2 seed! He gave away a knight in exchange for two pawns and then exploited the absence of those two pawns to methodically grind out a win over the course of the next sixty to ninety minutes.  People kept coming around the board to watch. A small crowd of admirers gathered. Malcolm's opponent hunched over the board, breathing heavily, grunting occasionally and gamely maneuvered, trying to save the position. The pressure mounted.  He and Malcolm were locked in a tight, tight grip like two sumo wrestlers.  Each move countered by the other. Then it was Malcolm's turn and he did...nothing.Well not exactly nothing. But instead of attacking his opponent, he stepped back. And all of a sudden, Malcolm's opponent had nothing to hold on to. I was stunned with how calm Malcolm was and how flexible the maneuver was.

The game lasted a couple more moves, but it was all but over. And then it was all over. The lowest rated player in the section (who had no business in the section) had beaten a player (rated 1789) who fell just under the top ceiling for the section. Malcolm went on to another draw and in his final match he stunned a much higher rated player with a move that looked like it gave away a piece but actually won the game. I happened to visit Malcolm's board at the decisive moment.  He made the move and his opponent stared down at the pieces: 1 minute, 2 minutes, 3 minutes passed.  Then he hung his head, turned off the clock and said, "you win." Then he looked at me and said: "He is very, very good."

Malcolm and I sat down and analyzed the game. It's up there with the most spectacular things I've ever seen on a chess board.  In some tournaments, they have a prize for what's called a "Chess Brilliancy." I have no doubt this would qualify. Well, I know this: It is a strange feeling to be so surpassed at something by your ten year old. And I know this too: I'm just in awe of the kid and terribly, terribly proud of him.

Love,
David

File & Suspend: The Best Kept Social Security Secret?

 The other day, one of our associates was on the phone with the Social Security Administration (SSA). When asked about the “File & Suspend” strategy, the SSA staffer said he hadn’t heard about it “yet”. Not exactly encouraging since “File & Suspend” has been around since about 2000. More than a decade later, this highly effective social security retirement benefit strategy is still considered new and obviously causing confusion.

To recap, this strategy is designed to help a married couple maximize their combined social security retirement benefits.  One of the spouses, the higher earner, will “file & suspend” at full retirement age which allows the lower earner (or one with no earnings record) to begin receiving spousal benefits.  Additionally, the higher wage earner will receive delayed retirement credits from full retirement age until the age of 70, which can have a significant impact in maximizing the couple’s combined benefits. (See Julie Hall’s October 31, 2012 blog post One Social Security Strategy Too Many Married Couples Miss).

Once a couple decides to implement this strategy

It's time to deal with the Social Security Administration. 

We have not had a client file and suspend using the SSA’s online process.  While this may be possible, because of the importance on getting this correct and the apparent confusion involved, we suggest visiting the SSA in person if possible.  Obviously this requires more of a time commitment on your behalf, but may ensure that the application gets processed correctly. Additionally, both couples can attend together to take care of both their applications. A client recently shared their experience and stated that they were glad that they went in person. The visit took an hour and a half with their cooperative SSA staffer (even though this was the staffers first time completing a “file & suspend” request). 

What needs to be communicated to the Social Security Administration at your meeting? 

It is important to note that there is nothing on the application that asks if you want to suspend your benefits to earn delayed retirement credits, thus the general confusion even for SSA staffers. It is important to put a statement in the “remarks” section of the application stating, "I want to voluntary suspend all benefits in order to earn delayed retirement credits”. This is critical because voluntary suspension can only be requested if benefits have not yet been paid for the month. 

What might the conversation actually sound like?  Let’s use Bob and Mary Smith as an example: 

Bob: “I have reached full retirement age.  I would like to file for social security and suspend my benefits immediately so that I do not receive any payments and earn delayed retirement credits.”

Mary: “Once my husband Bob files and suspends his benefits, I would like to file for my spousal benefits, please,” (while using “please” may or may not help, I trust you agree that is a good thing). 

Last, but certainly not least, ask to get a photocopy of the application for your own records. 

Please use us a resource for all of your social security retirement needs.  Social security retirement benefits can play an important role in your overall retirement success and we’d enjoy helping you maximize your benefits.

---

The information contained in this report does not purport to be a complete description of the securities, markets, or developments referred to in this material, is not a complete summary or statement of all available data necessary for making an investment decision, and does not constitute a recommendation.  The information has been obtained from sources considered to be reliable, but we do not guarantee that the foregoing material is accurate or complete.  Any opinions are those of Center for Financial Planning, Inc., and not necessarily those of RJFS or Raymond James.  The strategy mentioned may not be suitable for all investors.  Please consult the appropriate professional regarding your individual situation.

Kacy Wyman & Justin Bieber: Make-A-Wish 2012

 To suggest that Thanksgiving 2012 was a special time would be a gross understatement.  Rather than stuffing ourselves with turkey and watching the Detroit Lions somehow lose another game (I digress), my family packed up to travel to Montreal to celebrate a Make-A-Wish event granted to my daughter Kacy.  Many of you have read before about the special 10 year old that I get to live with and be inspired by each day.  For those that don’t, Kacy was born with a rare genetic disease called Cystinosis (Sis-Ta-Know-Sis).  [You can read more about Cystinosis at the end….there are too many other exciting parts to this story to get detracted by the details of the disease – and besides that’s how Kacy chooses to live each day.]

On Thanksgiving morning we (Kacy, my wife Jen, son Matt home from The University of Kansas and son Jack) were picked up by a stretch limousine for our trip to the airport.  It was early, but the excitement of what was to come took away most of the sleepiness.  Now you know that a trip to the airport isn’t always without hiccups or delays….but after a short weather delay we were off to Montreal for 5 days.  Our trip would be capped off by meeting and seeing JUSTIN BIEBER in concert.  In case you are not into current pop music, think Elvis Presley, Michael Jackson, or perhaps Madonna during your youth.  Yep – he is that big – the current king of pop and the love of many young girls (and some older ones based on the reactions during the concert).

Our family spent the initial days visiting Montreal’s sites like the Bio Dome, IMAX theatre, and many fine restaurants (we even visited some not so fine ones).  We walked the city for miles – laughed a lot – got some exercise in – even got our share of sleep.  Kacy would have been fine staying in the hotel pool every waking hour – it’s one of her favorite things to do.

The Big Day

Monday was the BIG day – the day to meet JUSTIN.  Needless to say, Kacy was excited from the moment she woke up.  She began planning her day – her hair – nails - the outfit (you can’t wear just anything you know) and planning what she might say when she met JUSTIN.

Our directions were to be in the hotel lobby at 3:45PM sharp….Kacy was ready by 1PM….and at 3:30 we made our first steps to the evening’s event.  Once again we were greeted by a very friendly limousine driver who escorted us to the limo for the short drive.  Because we were early (their dad is a planner) the driver paraded us around town for a bit to give us a Hollywood experience.  While they may not admit it, Matt (18) and Jack (17) especially liked the attention.

As we approached the Bell Center, the location of the concert, crowds had already gathered and they wondered could it be JUSTIN in the limousine?  My son Matt, who has a slight resemblance to JUSTIN (if he shaved and was 5 inches shorter), decided to have some fun with the crowd.  Wearing his hat pulled down and cracking the window just enough for the mob of young girls to catch a glimpse he started waving.  At one point a group of girls began screaming as they raced to catch the limo.  I am not sure what would have happened if they had caught us!

As we found the entrance and got out of the limo we began to feel the “hugeness” of the JUSTIN phenomenon.  Girls started taking pictures of Matt until they finally realized he was much too tall to be JUSTIN – but we had fun with it anyway!

The Biebs

After standing in line to get our tickets at Will Call, we were escorted (really whisked) to the front of the line to go in the special door.  We were greeted by Justin’s manager Kenny.  For those that have seen the JUSTIN BIEBER movie – you would recognize him.  Kenny was a very unassuming and friendly man who treated us like his guests.  From there we were lead through the back hallways of the stadium…..past masses of people just hoping to catch a glimpse of JUSTIN.  As we walked by the crowds, I knew people were wondering, “Who are they? Are they famous? Why do they get to go back there?”  On our trip back stage we witnessed the massive amounts of equipment that the Bieber tour travels with - it was truly astonishing – who coordinates all of that? (sorry you are getting the story through a middle aged man’s perspective not Kacy’s)

Our back stage travels ended in a make shift greeting room – this is the place that Kacy would meet JUSTIN – can you feel the excitement!?  As you might imagine, you don’t get to walk in and see the star right away, some waiting is to be expected.  We just didn’t know if it would be 10 minutes or one hour before JUSTIN came in.

As Kacy waited, somewhat patiently, for JUSTIN to arrive she periodically tip toed to the room entrance to see if he was in sight.  At one point she sat down and said, “I just know my face is going to be as red as a heart.” Kacy was definitely excited…..and nervous. Then, the waiting was over; JUSTIN BIEBER arrived into our room!

The Moment

JUSTIN arrived carrying his young brother in his arms. I thought Kacy might have seen a ghost, her face was so white – not the red she was thinking (that did come later though).  JUSTIN immediately sat down between her and one other girl receiving a Make-A-Wish event (Berkeley from London, Ontario).  Justin asked their names – what they liked to do – and gave out some hugs.  The next 10-15 minutes (I think – time kind of stood still) were filled with exchanging gifts and lots of picture taking.  Kacy, wearing an “I Love Justin” t-shirt had another shirt made for JUSTIN that said I Love Kacy (I bet he hasn’t taken it off yet!).  Ok – he wasn’t really interested in putting the shirt on – he has an image to uphold – I get it.  JUSTIN’s team provided the girls with gift bags of their own containing a shirt, photos and other Bieb items – needless to say they were a big hit.

The girls snuck in a few more hugs and then it was time for the star to get ready for his concert. The VIP treatment continued as Kenny escorted us back stage and we entered the front of the stadium – row 6 to be exact. We settled into our seats and quickly put in ear plugs – we being the parents – Kacy and Berkley figured they could go to the stage for an even better view and no way were they going to drown out any of the noise … er I mean music.  As an aside – I never imagined just how loud 40,000 screaming girls could be – let’s say for some of us the ear plugs were necessary.  As you might expect, the concert was a huge hit and Kacy never sat down once.  Watching her smile during the concert was worth any potential permanent hearing loss!

The Memories

Our entire family cannot express our thanks enough to the Make-A-Wish Foundation and their dedicated volunteers.  From their first visit to ask Kacy what she might want for her Wish, to taking care of every detail to ensure a spectacular experience, they were true angels. 

We have been back home for almost a week now and the residual smile from the JUSTIN experience is still plastered on Kacy’s face.  A Wish cannot cure Cystinosis or any other disease – but it certainly impacted Kacy as well as all of us that continue to be inspired by her.

About Cystinosis
Cystinosis is a rare disease that is typically diagnosed prior to age 2. Cystinosis is a genetic metabolic disease that causes an amino acid, cystine, to accumulate in various organs of the body. Cystine crystals accumulate in the kidneys, eyes, liver, muscles, pancreas, brain, and white blood cells. Without specific treatment, children with cystinosis develop end stage kidney failure at approximately age nine. Cystinosis also causes complications in other organs of the body. The complications include muscle wasting, difficulty swallowing, diabetes, and hypothyroidism. It is estimated that at least 2,000 individuals worldwide have cystinosis, though exact numbers are difficult to obtain because the disease is often undiagnosed and/ or misdiagnosed.

For more information visit www.KacyWyman.com or www.cystinosis.org

About Make-A-Wish Michigan

Make-A-Wish Michigan grants the wishes of children with life-threatening medical conditions to enrich the human experience with hope, strength and joy.

Since 1984, Make-A-Wish Michigan has granted wishes to more than 7,000 special children in Michigan. Of each dollar spent, 80 cents goes directly to granting wishes for children with life-threatening medical conditions. Funding comes from individual contributors, special events, corporate donations and sponsorships, foundation grants, workplace giving programs and planned gifts. These wishes would not be realized without the dedication and support of the volunteers, donors, and staff, as well as exceptional leadership from the Board of Directors. For more information visit www.wishmich.org

Give a Gift to Your Family This Holiday Season: Document Your Five Wishes

 For most of us, referring to our “five wishes” during the holiday season means naming the top five items on our gift list or your five wishes for the coming New Year.  The five wishes I’m talking about here is something quite different, but in the end, much more valuable.

Five Wishes is a document that assists individuals and families discuss and document preferences for end of life care.  It is a personal living will that goes beyond the basics to give individuals the opportunity to express their wishes, and thus ease the burden of loved ones who may be left to make critical questions during stressful times.  The document, written by Aging with Dignity, is easily navigated to help communicate the following:

• Who do you want to make decisions about your care when you can’t?  
• What kind of care do you want and/or what kind of care would you refuse? 
• How do you want to be kept comfortable?
• How do you want people to treat you?
• What specific information do you want your family to know?

This document can be considered a legal document in Michigan and 41 other states if it is signed and witnessed*.  If you already have an up-to-date Patient Advocate/Health Care Durable Power of Attorney document in place, Five Wishes can still be valuable as a way to communicate your wishes for your end of life care to others. 

Consider using Five Wishes to structure your conversations this holiday season as you hold the family meeting I recommended in my recent post.  And while you’re at it, share you wishes for 2013 with your family, as well!

*Five Wishes meets the legal requirements for an advance directive in Michigan. Just like in 41 other states, you can use Five Wishes in Michigan to express how you want to be treated if you are seriously ill and unable to speak for yourself, using a document that is easy to understand. All you need to do is check a box, circle a direction, or write a few sentences. Once it is signed and witnessed, your Five Wishes is a legal document. Additionally, the state of Michigan requires your health care agent to sign a Patient Advocate Acceptance Form. The people you name in Wish 1 of Five Wishes must sign this form before they begin making decisions for you. This form is not included in Five Wishes because you are not required to complete the acceptance form at the same time. It is offered here as a helpful resource.  Five Wishes can be found at www.agingwithdignity.org.

Michigan Patient Advocate Acceptance Form

Sandra Adams, CFP® is a Lead Financial Planner at Center for Financial Planning, Inc. Sandy specializes in Elder Care Financial Planning and is a frequent speaker on related topics. In 2012, Sandy was named to the Five Star Wealth Managers list in Detroit Hour magazine. In addition to her frequent contributions to Money Centered, she is regularly quoted in national media publications such as The Wall Street Journal, Research Magazine and Journal of Financial Planning.

Sandy Adams Appointed to PFES Board

 Carrying on a proud Center legacy, Sandy Adams was recently appointed to the Board of Personal Financial Education Services, an Ann Arbor based non-profit organization with a mission of promoting personal financial education in Michigan and beyond and to empower youth and adults to build more stable financial futures through financial education.  The organization was founded in 2006 and continues to focus on developing a variety of programs, tools and resources to serve educators and individuals in their personal financial education pursuits.

Sandy fills a seat on the PFES Board left by Center partner, Marilyn Gunther, one of the original board members of the organization.  Center for Financial Planning, Inc. continues to support the financial planning community with the goal of personal financial education for clients, families, and the community at large. 

4 Things Corporations Can Do With Their Cash

 After a few very profitable years, many corporations have record amounts of cash on hand.  Wouldn’t this be a nice problem?  I have yet to experience this but feel I am up for the challenge.  I always have an idea of what I could do with extra money...a cute pair of shoes, turn my bathroom into a Tuscan escape, or even set foot on Antarctica.  I could go on for days.  Publicly traded Corporations, on the other hand, have a much more limited list of what they can do with extra cash on the books.  They can:

1. Invest in their own securities through stock buyback programs
2. Invest in capital, Research and Development, or hire more employees
3. Acquire other companies
4. Return the money to shareholders in the form of dividends

The first point is one I would like to dwell on.  Generally, when stock buybacks are announced, investors assume that this will automatically add value to the stock price.  This is logical, fewer shares outstanding means that the remaining shares own a larger slice of the company.  However, this is not always the case.  Often repurchased shares go right back out as part of compensation packages.  Also companies don’t always complete share repurchase programs if they need to use the cash in another way.

The irony is companies are usually flush with cash after business has been booming for a couple years or longer and after their stock prices have already jumped substantially.  This is when they tend to go on their shopping sprees.  When prices are down, in the midst of a crisis like early 2009, companies usually hold on to any cash they may have left, fearfully, rather than taking advantage of short-term depressions in their stock prices. 

David Zion an analyst and accountant for Credit Suisse came out with an excellent report on many stock buybacks over the past decade.  It shows that corporations are just as prone to poor investment behavior with their cash as many investors (maybe even worse).  Looking at one of the largest buyback programs over the eight years of the study, according to the Credit Suisse report, Hewlett Packard (HPQ) averaged an annualized loss of 11.3%!

Many experts are postulating that an increase in dividend taxes, which may occur next year, could lead to an increase in corporate stock buybacks (capital gains could be taxed at a much lower rate than dividends).  Be very skeptical, though, since stock buybacks are no guarantee of generating capital gains!

---

The information contained in this report does not purport to be a complete description of the securities, markets, or developments referred to in this material.  The information has been obtained from sources considered to be reliable, but we do not guarantee that the foregoing materials are accurate or complete.  Any opinions are those of Center for Financial Planning, Inc., and not necessarily of RJFS or Raymond James.  Raymond James Financial Services, Inc., Its affiliates, officers, directors or branch offices may in the normal course of business have a position in securities mentioned in this report.  This information is not intended as a solicitation or an offer to buy or sell any security referred to herein.  As of 12/5/12 close, HPQ was trading at $13.82/share.  HPQ is not closely followed by Raymond James Research.

An Open Letter to The Big Lottery Winners

 Are you the winner (or do you just wish you were)? The recent Powerball jackpot was estimated to be about $550M.  That is $550 plus six zeros – that’s a big number!

Let’s take a look at the math and then a few suggestions on how your next steps:

If there had only been a single winning ticket, and assuming you receive your payout in 2012 and you elect the lump sum, you are looking at about $248M after federal income taxes.  Have you heard about the fiscal cliff?  Well, now that you won you might take notice.  Unless Congress elects to act and extends the Bush tax cuts, you are looking at potentially an extra $18M in federal income taxes next year – yikes!  Not that you can’t get by with only $230M – but you might race to pick up your check before 2013 hits just to be sure.  You see, the top tax rate is expected to increase to 39.6% and there is a new Medicare surtax which probably increases the tax bill by 5.5% or $18M in your case.

Some action steps you might consider:

• Get a good team on your side.  Work with a good financial planner, tax accountant, and estate planning attorney BEFORE you collect (so that means right away because the clock is ticking down to the end of the year.
• Tell your boss what you really think of him AFTER you have your money.
• Then, and this is important, give yourself a 6 month "No Decision Zone"!  That's right, hold off on making long term decisions and get your ducks, or bucks in this case, in a row.  There will be plenty of time to spend.
• Don't be a statistic!  The statistics are not on your side.  Unfortunately most lottery winners, regardless of the size of winnings, evaporate their winnings in just 2.5 years*  

 Congratulations on beating the odds.  It has been said that money is a means to an end.  With  smart decisions the means can be meaningful.  Good luck.

---

*Source:  Ipsos MORI Market Research

The information has been obtained from sources considered to be reliable, but we do not guarantee that the foregoing material is accurate or complete.  Any opinions are those of Center for Financial Planning, Inc., and not necessarily of RJFS or Raymond James.  You should discuss any tax or legal matters with the appropriate professional.

Dan's Work at the Institute for Sustainable Social Change

 Many clients inquire about my work in Prescott with the Institute, which is affiliated with--but is separate from--Prescott College.  I spend perhaps 10-12 hours per week on projects there when I'm in town.

The Institute seeks to sponsor programs that are in line with the mission of the college--but which don't have a natural "home" in the academic side of the house.  I am a Fellow of the Institute and have been designated its "Coordinator" of activities, which means that I handle much of the behind-the-scenes "back-office" work which exists in any thriving organization. 

I'll touch on just two of the Institute's programs to give a flavor of our activities: our longest-running program is acting as the administrative arm of the VISTA program for northern Arizona.  VISTA is the branch of the federal Americorps program (akin to a domestic Peace Corps) which seeks to build capacity in those non-profit organizations dedicated to alleviating the conditions of poverty in the US.   A tall task to be sure; but our program has been a leader in creating innovative structures and generating effective leadership tools that may be adopted by other VISTA programs throughout the country.

The second program is one that I'm spearheading in cooperation with the Office of Student Life at the Prescott College.  It is oriented toward facilitating volunteerism and civic engagement as an everyday part of the student experience at the college.  As many of you know, Prescott College is first and foremost all about experiential education--and as such, students (and faculty) are often engaged in real-world activities and challenges outside the walls of academia.  However, these activities are not always easy to connect to, nor are they tracked in any organized way.  We hope to put the pieces in place to facilitate connections and enhance the effectiveness of these efforts. 

Other programs and sponsorships take place under the aegis of the Institute.  Feel free to ask if you're interested in more detail!

What Better than the Gift of Financial Education and Support?

 I don’t know about you, but I can hardly believe that it is already time for the holidays.  It seems like just yesterday that I was racking my brain to come up with creative gift giving ideas for all of those people on my list.  I find that it is just as hard to find gifts for adults as it is for children.  But there is one gift I’ve found that transcends generations – the gift of financial education. 

I know, financial education does not sound as attractive or exciting as say, an iPad or a Wine of the Month Club membership, but it is a gift that can keep on giving for a lifetime.  What am I talking about when I suggest a gift of financial education?  Here are just a few ideas:

For Younger  Kids (elementary – high school):

• If you’re trying to stay away from more electronics, there are hundreds of books, workbooks and other resources available from Jump$tart Coalition (JumpStart.org)
• Games like Monopoly, The Game of Life, and PayDay are great (Most are available as both traditional board games or for the computer, Wii, etc.)
• Make a contribution to a 529 College Education fund to support the child’s future education.

For Older Kids (college - young adults):

• If your gift recipient has had earned income during the year, consider contributing to a ROTH IRA in their name. 
• Gift shares of a mutual fund or stock introduce them to investing and help them start an investment portfolio.
• Make a payment towards their outstanding student loan debt.

For Young Adults and Beyond:

• Fund a year of a credit monitoring service to protect their credit and financial identity from fraud.
• Purchase financial software to help them with budgeting and financial tracking (i.e. Quicken)
• Pay for a consultation with a Certified Financial Planner ™ (my personal favorite!).  This can help provide basic financial education and guidance for getting them set on the right financial path.

Giving a gift tied to financial education and support may not make you the hero of the holidays, but you can be certain that the gift will long be remembered as one that lasted long after the holiday decorations are put away for another year.

---

Any opinions are those of Center for Financial Planning, Inc., and not necessarily those of RJFS or Raymond James.  Investments mentioned may not be suitable for all investors.