The aspirations, circumstances and needs of the client dictate overall planning strategy and the weight that Mr. Mangini gives to each of issues outlined above. The tools and tactics used to implement the strategy also depend upon the client. The planning process always begins with a thorough review of the client's desires, financial position and personal circumstances. Only after the review can we begin to design and implement the plan.

Design and implementation is not the end; financial and personal circumstances change as do goals and laws. Success depends upon regularly monitoring the plan to assure that it achieves the desired result.

Mr. Mangini appreciates the opportunity to work closely with the client and the client's advisory team to accomplish the mission.

Education for the public and their professional advisors offered through M.G. Institute, L.L.C., a New Jersey Provider of C.E. and CPE credits for insurance producers and accountants. For more information visit www.mginst.com.