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style='tab-interval: .5in'> <div class=Section1> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-padding-alt: 0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:0in 0in 0in 0in'> <div align=center> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:6.25in;mso-cellspacing:0in;background:white;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:0in 0in 0in 0in'> <div align=center> <table class=MsoNormalTable border=0 cellspacing=10 cellpadding=0 width=580 style='width:435.0pt;mso-cellspacing:7.5pt;background:#FBFBF0; mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="42%" style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"; mso-no-proof:yes'><img width=227 height=145 id="_x0000_i1032" src="images/cis-logo275x165.gif"></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> <td nowrap style='width:225.0pt;padding:0in 7.5pt 0in 0in'> <p class=MsoNormal align=right style='text-align:right; margin-bottom: 0;'><b><span style='font-size:15.0pt;font-family:"Georgia","serif";mso-fareast-font-family: "Times New Roman";color:#006A4B'>Planning Matters<o:p></o:p></span></b></p> <p align="right" style="margin-top: 0; margin-bottom: 0;"><em><span class="style1" style='font-family:"Georgia","serif"; mso-bidi-font-family:Arial'>Financial News You Need To Know</span></em><br> <br> <span style='font-size:8.5pt'>Autumn 2010</span></p></td> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td colspan=2 style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"; mso-no-proof:yes'><img width=560 height=21 id="_x0000_i1031" src="images/mainhr.gif" alt="Small Hr"></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width=192 valign=top style='width:2.0in;padding:0in 0in 0in 0in'> <h3><a name=top></a><span style='mso-fareast-font-family:"Times New Roman"'>In This Issue<o:p></o:p></span></h3> <ul type=disc> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo3;tab-stops:list .5in'><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://lp.swiftpage.com/LP/2T0XOSWX/planningmatters_autumn2010/#artcl1"><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#000099;text-decoration:none;text-underline:none'>Mitigating Risk in a Challenging Environment (or any environment)</span></a> <o:p></o:p></span></li> </ul> <p class=MsoNormal style='mso-margin-top-alt:auto; mso-margin-bottom-alt: auto; margin-left:.5in;'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C'>The events of the last couple of years have led many individuals to question their ability to meet their goals... <br> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C;mso-no-proof:yes'><img border=0 width=33 height=21 id="_x0000_i1030" src="images/forward.gif" alt=Forward></span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C'><a href="http://lp.swiftpage.com/LP/2T0XOSWX/planningmatters_autumn2010/#artcl1"><span style='color:#B70000;text-decoration:none;text-underline:none'>Read More</span></a><br> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C;mso-no-proof:yes'><img border=0 width=150 height=21 id="_x0000_i1029" src="images/sidehr.gif" alt="Small Hr"></span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C'><o:p></o:p></span></p> <ul type=disc> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo3;tab-stops:list .5in'><span style='mso-fareast-font-family:"Times New Roman"'><a href="http://lp.swiftpage.com/LP/2T0XOSWX/planningmatters_autumn2010/#artcl2"><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#000099;text-decoration:none;text-underline:none'>Long Term Care: It's Important to Plan</span></a> <o:p></o:p></span></li> </ul> <p class=MsoNormal style='mso-margin-top-alt:auto; mso-margin-bottom-alt: auto; margin-left:.5in;'><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C'>According to the U.S. Department of Health and Human Services, about 70 percent of people over age 65 require some type of care services...<br> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C;mso-no-proof:yes'><img border=0 width=33 height=21 id="_x0000_i1028" src="images/forward.gif" alt=Forward></span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:#4C4C4C'><a href="http://lp.swiftpage.com/LP/2T0XOSWX/planningmatters_autumn2010/#artcl2"><span style='color:#B70000;text-decoration:none;text-underline:none'>Read More</span></a><o:p></o:p></span></p> </td> <td width=30 style='width:22.5pt;padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>&nbsp;<o:p></o:p></span></p> </td> <td width=330 valign=top style='width:247.5pt;padding:0in 0in 0in 0in'><!--<h3 class="pheading">Friday 21st May 2010</h3>--> <p class=MsoNormal style='mso-outline-level:6;'><b><span style='font-size:13.5pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:#1C3C66'>Dear Clients and Friends,<o:p></o:p></span></b></p> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p class=greetings1>Welcome to the latest edition of Planning Matters, our periodic update on noteworthy financial planning issues.<br> <br> The seemingly unending array of global economic and market challenges has caused anxiety for countless individuals and families. Many are questioning their ability to meet their goals, how they invest and the quality of the advice they receive. Our first article discusses the principles behind the advice CIS provides to our clients to help them navigate the challenges and achieve their goals. <br> <br> Also in this edition, we discuss some important considerations regarding long term care planning. This is an element of planning that takes on increasing importance as the baby boomer generation moves into their retirement years. <br> <br> We hope you find this newsletter to be helpful. We encourage you to share this newsletter with a family member, friend, accountant, attorney or colleague.<br> <br> <br> <strong><span style='font-family:"Arial","sans-serif"'>Sincerely,</span></strong><br> <br> <strong><span style='font-family:"Arial","sans-serif"'>THOMAS N. ALVARE, CPA/PFS</span></strong><br> Managing Member<br> <span class=green1>Comprehensive Investment Solutions, LLC (CIS)</span><span style='color:#006A4B'><br> <span class=green1>CPA Investment Solutions, LLC (CPAIS)</span></span></p> </td> </tr> </table> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"; display:none;mso-hide:all'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0in;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"; mso-no-proof:yes'><img border=0 width=560 height=21 id="_x0000_i1027" src="images/mainhr.gif" alt="Small Hr"></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td style='padding:0in 0in 0in 0in'> <p class=MsoNormal style='margin:7.5pt;mso-outline-level:3'><a name=artcl1></a><b><span style='font-size:13.5pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:#1C3C66'>Mitigating Risk in a <br> Challenging Environment (or any environment)<o:p></o:p></span></b></p> <!-- <h3>A fiduciary is a person in a position of trust who obligates himself to always act in the best interest of those who trust him. </h3> --> <p class=greetings1><strong><span style='font-family:"Arial","sans-serif"'>A wild ride</span></strong> <br> <br> The events of the last couple of years have led many individuals to question their ability to meet their goals, their investing strategy and the advice they receive. <br> <br> Anxiety levels remain high. There is no shortage of things to worry about - jobs, the economy, housing prices, escalating health care costs, looming tax increases - the list goes on. <br> <br> All of this has added to volatility in the markets. The stock market sank in the second quarter of this year, followed by historic gains in the month of September. Many people simply lost the stomach for stocks and fled for the safety of cash or bonds, but now have new worries about paltry yields and talk of a bond bubble. <br> <br> <strong><span style='font-family:"Arial","sans-serif"'>A new normal?</span></strong><br> <br> Will the markets continue to be so volatile in the future? The markets have always been volatile in the short term, but technology has facilitated more rapid swings (think 'Flash Crash' earlier this year) and an obsessive media presence helps us to feel the ups and downs in real-time. Is this a different world? Does it demand a different approach? <br> <br> There is no shortage of complex products that have been created with promises to protect against market downturns. Many sales pitches play on the fear market volatility levies on investors. There are heavily peddled equity-indexed variable annuities, which guarantee that you'll earn a minimum return based on underlying investments that you select. There are market neutral hedge funds that try to produce positive returns regardless of how the stock market performs. There are exchange-traded notes that allow you to place direct bets on the market's volatility. The list goes on. The strategies (and the details) are often beyond the ability of most investors to grasp. And in some cases, the costs can be exorbitant, making the winner the seller of the product while you, the buyer, are the loser. <br> <br> <strong><span style='font-family:"Arial","sans-serif"'>Where to begin?</span></strong><br> <br> The start point is a sound financial plan. A good financial plan establishes a foundation for decision making in any environment. In times of great anxiety, the plan, with the assistance of an objective advisor, helps to formulate objective decisions and mitigates the emotions that can lead to poor decisions. Operating from a position of financial strength is the best long-term position to take regarding the fulfillment of your needs and wishes. The first priority of a financial plan should be to solve immediate problems, then to prepare for the achievement of other goals. Like any plan, there will be trade-offs. It may be necessary to delay or alter some goals. It is important to prioritize goals and assess your ideal goal fulfillment against what may be an acceptable, but not ideal, outcome.<br> <br> <strong><span style='font-family:"Arial","sans-serif"'>Common risks</span></strong><br> <br> Every individual's set of risks is unique. For most people, common risks fall into a number of categories, including: premature death, illness or disability, property loss or damage, various forms of personal or professional liability and unemployment or owning business in decline. Many of these risks can be mitigated through various types of insurance. In some cases legal devices, such as trusts or corporate structures, may be utilized as well. And because unplanned needs inevitably materialize for every family, a prudent emergency reserve should be a fundamental part of every plan. The bottom line when it comes to risk - don't risk more than you can afford to lose. <br> <br> <strong><span style='font-family:"Arial","sans-serif"'>When it comes to investing, core principles prevail</span></strong><br> <br> Investment risks are many and varied. In a well-constructed portfolio, each component plays a specific role. The components don't all react in the same direction, to the same degree, at the same time. Even in 2008 when virtually every asset class lost value, the Barclays Capital US Aggregate Bond Index rose more than 5% due its exposure to US Treasuries. Investors holding this index as their core bond exposure welcomed having it partially offset declines in other parts of their portfolio. <br> <br> We continue to believe that strategic asset allocation and diversification within asset classes and by geography should be the core strategy to navigate the inevitable ups and downs of the capital markets over time. The main recipe for achieving your life goals is to apply this disciplined investment approach along with patience, systematic portfolio re-balancing, keeping costs down, managing taxes, prudent spending, and managing the types of risks discussed above. But from time to time, a new ingredient, in small quantities, can be helpful in mitigating certain risks in your portfolio. We continually assess opportunities to mitigate the myriad risks associated with investing. We review a wide range of alternatives and remain nimble, introducing new ideas into the portfolio if we can mitigate some risk and still generate acceptable returns. <br> <br> <strong><span style='font-family:"Arial","sans-serif"'>Peace of mind</span></strong><br> <br> Clients who have worked through our comprehensive planning process rest easier by knowing that their plan provides a firm foundation from which to make rational decisions when faced with life's inevitable ups and downs. The conflict-free objectivity provided through CIS's fee-only service ensures that we always act in our clients' best interest. </p> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><br> <a href="http://lp.swiftpage.com/LP/2T0XOSWX/planningmatters_autumn2010/#top"><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>back to top</span></a> <o:p></o:p></span></p> <div class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'> <hr size=2 width="100%" align=center> </span></div> <p class=MsoNormal style='margin:7.5pt; mso-outline-level:3;'><a name=artcl2></a><b><span style='font-size:13.5pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";color:#1C3C66'>Long Term Care: It's Important to Plan<o:p></o:p></span></b></p> <!-- <h3>An ILIT can be a powerful and cost-<br /> effective part of your estate plan when structured properly.</h3>--> <p class=greetings1><strong><span style='font-family:"Arial","sans-serif"'>Why should you have a long term care plan?</span></strong> <br> <br> According to the U.S. Department of Health and Human Services, about 70 percent of people over age 65 require some type of care services. It is estimated that individuals turning 65 today could need up to 3 years of long-term care services, with almost 2 years of that care provided at home. Currently most care provided in the home is by an unpaid family member or other caregiver. Demographers predict that a third of all people who reach age 65 will need to enter a nursing home at some point in time. Supporting this thesis, the Health Insurance Association of America estimates that by 2020, 12 million people may require long-term care. <br> <br> The national average cost of a semi-private room in a nursing home exceeds $70,000 a year. In metropolitan areas like Philadelphia and New York, these costs can reach $100,000 or more. The services of home heath aids average $21 per hour nationally, and can be much higher in metropolitan area. Ignoring these odds can not only put your financial resources at risk, but can wreak physical and emotional havoc on your loved ones. By planning in advance, you are more likely to have peace of mind should you require long term care in the future. Benefits of long term care planning can include: </p> <ul type=disc> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l4 level1 lfo7;tab-stops:list .5in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>More likely to have independence should you need care. Your choices for receiving care outside of a facility and being able to stay at home or receive services in the community for as long as possible are greater if you have planned ahead; <o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l4 level1 lfo7;tab-stops:list .5in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Less emotional and financial stress on you and your family. It can provide a way to involve your family in decisions without depending on them to bear the entire burden alone; <o:p></o:p></span></li> <li class=MsoNormal style='color:black;mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;mso-list:l4 level1 lfo7;tab-stops:list .5in'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Greater likelihood of being able to leave an estate to your heirs, because you are less likely to use up your financial resources paying for care. <o:p></o:p></span></li> </ul> <p class=greetings1><strong><span style='font-family:"Arial","sans-serif"'>What should your plan include?</span></strong> <br> <br> First, let's set the record straight - long term care planning doesn't equal long term care insurance, although insurance may very well be part of your plan. <br> <br> <strong><span style='font-family:"Arial","sans-serif"'>You need to get personal</span></strong><br> <br> Talk with Your Family (including spouse, children, siblings) - It is important for you and your family to understand how care giving activities can affect you and your family, and what resources and support are available. <br> <br> Think about Where You Want to Receive Care - If you were to need care for an extended period of time, and were not able to stay at home, where would you want to receive care?<br> <br> Assess Your Risk of Needing Long-Term Care Services - Begin by talking with your doctor about whether you might be at increased risk based on your medical and family history or lifestyle choices. You will gain a better understanding of your risks, and your doctor may be able to help you decrease your risk. Investigate Opportunities to Help Maintain Your Health and Independence - Studies by the National Institute of Aging indicate that healthy eating, physical activity, mental stimulation, not smoking, active social engagement, moderate use of alcohol, maintaining a safe environment, social support, and regular health care are important in maintaining health and independence. <br> <br> <strong><span style='font-family:"Arial","sans-serif"'>Financial Considerations</span></strong><br> <br> <em><span style='font-family:"Arial","sans-serif"'>Decide if You Can or Want to Pay for Long-Term Care Privately </span></em><br> <br> If you don't have coverage for long-term care or prefer to pay out of your own resources, do you know if you would be able to cover all the costs from your retirement income and savings? Think about the financial resources you have and how you feel about using them to pay for long-term care. <br> <br> <em><span style='font-family:"Arial","sans-serif"'>Review Your Current Insurance Coverage</span></em><br> <br> Unless you have purchased a specific long-term care insurance policy, your existing medical coverage, Medicare, Medicare supplement, or HMO will provide little if any coverage for long-term care. Review the policies you have with your insurance advisor or benefits counselor to learn what is covered and what is not. <br> <br> <em><span style='font-family:"Arial","sans-serif"'>Long Term Care Insurance</span></em><br> <br> Most LTC policies pay a fixed-dollar amount toward the cost of daily care. Policies tend to cover a variety of care settings, including nursing homes, home health care, assisted living facilities, and adult day care. Since premium costs increase depending on your age at the time of enrollment, the younger you are when you purchase a policy, the lower the premium you'll pay during the life of the plan. The features of long term care policies can vary widely, so it is important to work with trusted advisors to find the policy that is right for you. <br> <br> While most of us think about long term care being for the elderly, it is important to keep in mind that you could require long term care at any age. In fact, about 40% of those receiving long term care are between the ages of 18 and 64. <br> <br> Long term care considerations can be complex so we suggest working with a team of experts. Your CIS advisor can work with you and your other advisors to develop a long term care plan that is right for you. </p> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><br> <a href="http://lp.swiftpage.com/LP/2T0XOSWX/planningmatters_autumn2010/#top"><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>back to top</span></a> </span><span style='mso-fareast-font-family:"Times New Roman"; mso-no-proof:yes'><img border=0 width=560 height=21 id="_x0000_i1026" src="images/mainhr.gif" alt="Large Hr"></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='font-size:10.0pt;mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:60.0pt'> <td style='padding:0in 0in 0in 0in;height:60.0pt'> <p class=MsoNormal align=center style='text-align:center;'><span class=compline1><span style='font-size:10.5pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Comprehensive Investment Solutions, LLC </span></span><b><i><span style='font-size:10.5pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; color:#006A4B'><br> <span class=compline1>CPA Investment Solutions, LLC</span></span></i></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:#333333'> <br> 1002 Floral Vale Boulevard Yardley, PA 19067<br> (215) 497-5050<br> <a href="http://www.investsolutions.com/" target="_blank"><b><span style='font-size:10.5pt;color:#000099'>http://www.investsolutions.com/</span></b></a><o:p></o:p></span></p> <p align=center style='text-align:center;'>Articles are for general information and not intended as investment advice. Source information from Comprehensive Investment Solutions; Money Magazine, Ibbotson Associates, U.S. Department of Health and Human Services; National Care Planning Council; Forefield; Yahoo! Finance</p> </td> </tr> </table> </div> </td> </tr> </table> </div> </td> </tr> </table> <p class=MsoNormal style="margin-bottom: 0;"><span style='mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> </div> </body> </html>