hard · Certified Financial Planner Psychology

Mr. Pfeiffer inherits an additional 500,000 from a distant relative. He is concerned about the tax impact and asks the planner for the best way to invest it immediately.

Following the 2026 Parameter Lock and the Mindset Hierarchy, what is the planner's first step?

  1. Place the funds in a 529 plan for the Pfeiffers' grandchildren to take advantage of the gift tax exclusion.
  2. Advise the client to use the 5-and-5 power to transfer the funds into a Crummey trust for the benefit of heirs.
  3. Clarify Mr. Pfeiffer's goals for the inheritance and update the statement of financial position to reflect the new asset.
  4. Recommend a qualified charitable distribution (QCD) of 111,000 from the inherited funds to reduce the potential estate tax burden.

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