This has been a year of exciting tax planning, large sales of property, and some downturns in certain markets.  The stock market has been up and down, but mostly up, which means we have to plan on some capital gains in that area.  On the other hand the housing market has had a down turn over most of the country.  Our area hasn't been hurt as badly as some, but there are fewer new houses being started.  With all that said, we would like to help you get ready for the times ahead in a way that will be most advantages to you.  If you are in a position that you will show a loss, we should still look to see what kind of advantage we can take, whether it be selling off some gainers or creating a loss that we can offset against gains.  If you have some gains coming in the stock market and have a dog or two that you need to sell, this is the time.  this is a great time of year to get things organized and start adjusting estimates and so forth.  There may be some complicated methods to be used if you have  a specialized situation, so please don't wait until it's too late!  There are many other Life Plans you should be making at this time.  Education requirements, retirement, long term care, and possible taxes to pay on your death.  We can certainly steer you in the right direction on these issues!