Introduction
The final quarter of the year offers an important opportunity to strengthen your financial position before the calendar resets. Proactive year-end planning allows you to manage taxes, refine investment allocations, and ensure that your estate and charitable strategies are aligned with your long-term objectives.
At Lindberg & Ripple, we believe that thoughtful year-end planning is not about short-term adjustments, but about reinforcing the long-term architecture of your financial life. The following strategies can help individuals, families, and business owners make informed decisions before December 31st.
- Review and Optimize Your Investment Portfolio
Volatility and market performance during the year can create both opportunities and imbalances. Before year-end:
- Reassess your asset allocation relative to long-term objectives.
- Rebalance to maintain your target risk profile.
- Harvest tax losses where appropriate to offset realized capital gains.
Tax-loss harvesting can be a powerful tool when executed correctly, but timing and coordination with future investment plans are essential to avoid wash-sale implications.
- Maximize Retirement Contributions
Year-end is an ideal time to confirm that retirement plan contributions are fully optimized:
- For 401(k) plans, confirm that your elective deferrals are on track to reach the annual limit (and the catch-up amount if age 50+).
- For SEP IRAs or Solo 401(k)s, contributions can often be made up to the filing deadline, but planning should begin now.
- Evaluate Roth conversions to take advantage of lower-income years or offset with available deductions.
Strategic contributions not only build long-term wealth but also provide meaningful tax advantages in the current year.
- Execute Charitable Giving Strategies
Philanthropic planning can create both personal fulfillment and tax efficiency. Consider:
- Donating appreciated securities rather than cash to eliminate capital gains while still receiving a charitable deduction.
- Establishing or contributing to a Donor-Advised Fund (DAF) for flexibility in future grantmaking.
- Using Qualified Charitable Distributions (QCDs) from IRAs (if age 70½ or older) to satisfy required minimum distributions without increasing taxable income.
Integrating charitable giving into your financial plan ensures that generosity and tax efficiency work in tandem.
- Revisit Estate Planning and Gifting Opportunities
The previously anticipated 2026 federal estate tax exemption “sunset” is not proceeding since the passing of the “One Big Beautiful Bill”. So while the current high federal exemption remains in place, proactive estate planning continues to be valuable for addressing state estate/inheritance taxes, liquidity needs, business succession, and long-term wealth transfer goals.
- Review existing trusts, wills, and beneficiary designations for accuracy and intent.
- Consider lifetime gifting strategies that align with family goals and potential state-level taxes, including tools such as Spousal Lifetime Access Trusts (SLATs)
- Explore grantor Retained Annuity Trusts (GRATs) where appropriate to enhance long-term transfer efficiency.
- Coordinate with your advisory team to address liquidity for estate taxes, business continuity, or special assets.
Proactive estate planning protects your family, clarifies intentions, and can improve multi-generational outcomes—regardless of the federal exemption level.
- Review Insurance and Risk Management
Significant market or life changes during the year may affect your coverage needs.
- Reassess life and disability insurance levels.
- Review buy-sell agreements for business owners with corporate counsel, particularly if you have a redemption agreement in light of the U.S. v. Connelly decision.
- Evaluate long-term care planning for aging family members.
Proper insurance planning is a cornerstone of comprehensive wealth preservation.
Why Year-End Planning Matters
The most effective wealth strategies are implemented before deadlines approach. By reviewing investments, taxes, charitable goals, and estate documents now, you create flexibility and clarity for the coming year.
For four decades, Lindberg & Ripple has helped clients anticipate financial transitions, design sophisticated solutions, and preserve family legacies. Our integrated approach ensures that each decision is aligned with your overall objectives.
Year-end is fast approaching. If you would like a personalized review of your investment, tax, and estate planning strategies, we are here to help.
Contact us to schedule a confidential consultation.
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