[{"data":1,"prerenderedAt":117},["ShallowReactive",2],{"gql:data:t0pR7T0tHVlBv41bp0dGgpOws_4rKCs5V9oaPoYscpQ":3},{"mediaItem":4},{"relatedItems":5,"date":83,"derivedSeoDescription":13,"derivedSeoTitle":84,"derivedSocialMediaDescription":13,"derivedSocialMediaImage":85,"derivedSocialMediaTitle":84,"flexComponents":97,"author":102,"title":103,"byline":8,"shortDescription":9,"tileImage":104,"mediaFormat":113,"mediaFocuses":115,"teamMember":13},[6,44,64],{"title":7,"byline":8,"shortDescription":9,"slug":10,"featuredImage":11,"tileImage":23,"mediaFormat":34,"mediaFocuses":36,"date":43},"Outlook and Insights Third Quarter 2026","By Ferguson Wellman","","outlook-and-insights-third-quarter-2026",{"id":12,"alt":9,"caption":13,"assetUrl":14,"assetUrlXs":15,"assetUrlSm":16,"assetUrlMd":17,"assetUrlLg":18,"assetUrlXl":19,"assetUrlXxl":20,"width":21,"height":22},"1848",null,"https://www.fergusonwellman.com/system/uploads/fae/image/asset/1848/Screenshot_2026-07-08_at_9.46.24_AM.png","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1848/xs_Screenshot_2026-07-08_at_9.46.24_AM.png","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1848/sm_Screenshot_2026-07-08_at_9.46.24_AM.png","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1848/md_Screenshot_2026-07-08_at_9.46.24_AM.png","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1848/lg_Screenshot_2026-07-08_at_9.46.24_AM.png","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1848/xl_Screenshot_2026-07-08_at_9.46.24_AM.png","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1848/xxl_Screenshot_2026-07-08_at_9.46.24_AM.png",1622,2108,{"id":24,"alt":9,"caption":13,"assetUrl":25,"assetUrlXs":26,"assetUrlSm":27,"assetUrlMd":28,"assetUrlLg":29,"assetUrlXl":30,"assetUrlXxl":31,"width":32,"height":33},"1847","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1847/NoCat_Blog.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1847/xs_NoCat_Blog.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1847/sm_NoCat_Blog.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1847/md_NoCat_Blog.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1847/lg_NoCat_Blog.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1847/xl_NoCat_Blog.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1847/xxl_NoCat_Blog.jpg",700,330,{"name":35},"Annual Reports and Publications",[37,40],{"name":38,"slug":39},"Our Investment Views","our-investment-views",{"name":41,"slug":42},"Wealth Management Insights","wealth-management-insights","2026-07-01",{"title":45,"byline":46,"shortDescription":47,"slug":48,"featuredImage":49,"tileImage":51,"mediaFormat":60,"mediaFocuses":62,"date":43}," Where Are My Assets, Really? Understanding Counterparty and Custody Risk","By Samantha Pahlow, CTFA, AWMA®","Investors often focus on what they own and how those investments may perform and pay less attention to where assets are held.","where-are-my-assets-really-understanding-counterparty-and-custody-risk",{"id":50,"alt":9,"caption":13,"assetUrl":13,"assetUrlXs":13,"assetUrlSm":13,"assetUrlMd":13,"assetUrlLg":13,"assetUrlXl":13,"assetUrlXxl":13,"width":13,"height":13},"1867",{"id":52,"alt":9,"caption":13,"assetUrl":53,"assetUrlXs":54,"assetUrlSm":55,"assetUrlMd":56,"assetUrlLg":57,"assetUrlXl":58,"assetUrlXxl":59,"width":32,"height":33},"1866","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1866/Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1866/xs_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1866/sm_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1866/md_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1866/lg_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1866/xl_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1866/xxl_Blog_WM.jpg",{"name":61},"Articles",[63],{"name":41,"slug":42},{"title":65,"byline":66,"shortDescription":67,"slug":68,"featuredImage":69,"tileImage":71,"mediaFormat":80,"mediaFocuses":81,"date":43},"Managing Impactful Risks—Aligning Your Financial Life with Your Values","By Mary Lago, CFP®, CTFA","We can frame risks through many lenses, but the most common interpretations relate to insurance to mitigate the cost of low frequency.","managing-impactful-risksaligning-your-financial-life-with-your-values",{"id":70,"alt":9,"caption":13,"assetUrl":13,"assetUrlXs":13,"assetUrlSm":13,"assetUrlMd":13,"assetUrlLg":13,"assetUrlXl":13,"assetUrlXxl":13,"width":13,"height":13},"1871",{"id":72,"alt":9,"caption":13,"assetUrl":73,"assetUrlXs":74,"assetUrlSm":75,"assetUrlMd":76,"assetUrlLg":77,"assetUrlXl":78,"assetUrlXxl":79,"width":32,"height":33},"1870","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1870/Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1870/xs_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1870/sm_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1870/md_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1870/lg_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1870/xl_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1870/xxl_Blog_WM.jpg",{"name":61},[82],{"name":41,"slug":42},"2022-02-09","Resources | Considerations for Strategic Tax and Wealth Planning in 2022 | Ferguson Wellman",{"id":86,"alt":87,"caption":13,"assetUrl":88,"assetUrlXs":89,"assetUrlSm":90,"assetUrlMd":91,"assetUrlLg":92,"assetUrlXl":93,"assetUrlXxl":94,"width":95,"height":96},"6","Ferguson Wellman Logo","https://www.fergusonwellman.com/system/uploads/fae/image/asset/6/FW-OpenGraph_2x.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/6/xs_FW-OpenGraph_2x.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/6/sm_FW-OpenGraph_2x.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/6/md_FW-OpenGraph_2x.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/6/lg_FW-OpenGraph_2x.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/6/xl_FW-OpenGraph_2x.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/6/xxl_FW-OpenGraph_2x.jpg",1200,630,[98],{"instance":99},{"__typename":100,"body":101},"MediaPageTextComponent","We tend to be most aware of our specific income, charitable contributions, family gifts and retirement savings or withdrawals as we gather our information for last year’s tax return preparation. This awareness, perhaps accompanied by an upcoming meeting with our tax professionals, provides a great opportunity for strategic planning for the year ahead.\r\n\r\nHere are highlights of the 2022 key financial figures that, depending on your stage of life, may impact your planning this year: \r\n\r\n* No significant income tax reform was passed last year. The seven income and three capital gains tax brackets have been slightly expanded to adjust for inflation\r\n\r\n* Some retirement plan contribution limits have increased, notably, the new limit for elective deferral plans such as 401(k)s, has increased to $20,500 ($27,000 for those over age 50). Traditional and Roth IRA funding limits remain unchanged at $6,000 ($7,000 for those over age 50)\r\n\r\n* The annual gift tax exclusion increased to $16,000 for individuals and $32,000 for couples\r\n\r\n* The federal transfer (gift, estate and generation-skipping) tax exclusion has increased to $12,060,000 per person. This exemption is scheduled to be reduced by 50% in 2026\r\n\r\n* The standard deduction increased to $25,900 for married filing jointly and $12,950 for individuals. Taxpayers aged 65 or older and those with vision loss are eligible for an additional $1,400 (married) or $1,750 (single) deduction\r\n\r\n* The Social Security wage base increased to $147,000 and the Social Security benefits have a cost-of-living adjustment of 5.9% for 2022\r\n\r\n* The qualified charitable distribution (QCD) remains in place, allowing IRA owners who are 70 ½ or older to donate up to $100,000 annually directly from their IRA to qualifying public charities\r\n\r\nFor additional information, please find the 2022 Annual Limits Guide from the College for Financial Planning®, which is a helpful and concise reference for a variety of tax and wealth planning figures. \r\n\r\nThe likelihood of meaningful tax reform passing in the near term appears to have declined but remains worth monitoring. We encourage you to stay in contact with your portfolio manager and tax advisor for updates on how any changes might affect your plans. \r\n\r\nFerguson Wellman and West Bearing have planning resources and forecasting tools to help you address your short- and long-term goals as well as important questions regarding retirement, gifting and lifestyle. We are pleased to provide our complimentary Wealth Horizon™ planning service to all our clients. Your portfolio manager can initiate this process with our wealth management team for you, and can collaborate with your accountant, estate planning attorney and other professionals, as appropriate. \r\n\r\n**Disclosure**\r\n\r\n*The views expressed represent the opinion of Ferguson Wellman. The views are subject to change and are not intended as a forecast or guarantee of future results. This material is for informational purposes only. It does not constitute investment advice and is not intended as an endorsement of any specific investment. Statements of future expectations, estimates, projections and other forward-looking statements are based on available information and Ferguson Wellman’s views as of the time of these statements. Past performance may not be indicative of future results. Ferguson Wellman, Octavia Group and West Bearing do not provide tax, legal, insurance or medical advice. This material has been prepared for general educational purposes only and not as a substitute for qualified counsel who can determine how this information applies to you. We believe the information provided is from reliable sources but should not be assumed accurate or complete.*\r\n\r\n*Please see additional [disclosures](/disclosures/).*","Ferguson Wellman","Considerations for Strategic Tax and Wealth Planning in 2022",{"id":105,"alt":9,"caption":13,"assetUrl":106,"assetUrlXs":107,"assetUrlSm":108,"assetUrlMd":109,"assetUrlLg":110,"assetUrlXl":111,"assetUrlXxl":112,"width":32,"height":33},"1723","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1723/_Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1723/xs__Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1723/sm__Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1723/md__Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1723/lg__Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1723/xl__Blog_WM.jpg","https://www.fergusonwellman.com/system/uploads/fae/image/asset/1723/xxl__Blog_WM.jpg",{"name":61,"slug":114},"articles",[116],{"name":41,"slug":42},1783546199057]