• Case Study A • Case Study B • Case Study C • Case Study D • Case Study E • Case Study F Brokerage Firms   (CLICK HERE to learn more about FFR’s Broker’s Bailiwick tool) When U.S. Federal IRC tax laws change, what systems are in place that require your clients to review existing qualified plan documentation for proper tax compliance? Who monitors and helps protect these retirement plan assets from potential tax threats? Because many brokerage firms do not audit qualified plan assets for proper beneficiary designations, immediate distributions at death can raise a client’s taxable income (and their taxable estate), substantially. Who is responsible when such assets are liquidated? What purpose does a brokerage firm serve if they are only successful at growing their client’s assets under a combined average 25% estate tax and 45% income tax liability? What are your firm’s motives for not auditing proper beneficiary designations, current plan documentation, and/or future tax ramifications for your client’s qualified plan assets? After growing client assets, how do you reduce income taxes on their annual (or lump sum) distributions? Do you have a system for reducing taxes on age 70 ½ distributions? Do you regularly audit your client’s qualified plans and their current plan administrators?