hard · Certified Financial Planner General Principles

Mateo Ibarra, age 14, has seen significant growth in his $22,000 UTMA account. His mother, Elena, asks the planner to immediately liquidate the account and move the proceeds into her parent-owned 529 plan to "protect the money from Mateo's future spending."

Which action should the planner take first according to the CFP Board Practice Standards?

  1. Explain the tax consequences of the 32% marginal rate on the UTMA's embedded capital gains. in this case
  2. Discuss Elena's underlying concerns and clarify the family's long-term goals for Mateo's autonomy.
  3. Draft a new Investment Policy Statement (IPS) for the parent-owned 529 account.
  4. Recommend an immediate 1035 exchange into a variable annuity to preserve the tax deferral.

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