In order to continue to be successful and Serve Clients More, we will need to focus our leadership strengths. That is why I recommended and our board of directors unanimously agreed to promoting Dan Rinzema, Chief Client Officer, to President of Greenleaf Trust N.A.

Rate cut expectations swung significantly as investors attempted to look through the fog created by delayed official government data. Speculative assets like bitcoin suffered large losses. Investors focused on earnings to assess the true impact of AI, while sector leadership rotated away from the technology giants that have dominated recent returns.

What is valuable? Does anyone want it? How should I decide who gets what? Every item of personal property you own will end up somewhere after you die – with family or charity, sold through an estate sale or (and, yes, it happens) in the dumpster. You may as well be the one who decides what happens to it all.

That’s why, at Greenleaf Trust, we created a financial literacy program to ensure our clients and the next generation are educated and empowered to make financial decisions. We started with the fundamentals: cash flow, debt management, education planning, estate planning, insurance, investments, retirement and taxes.

The Retirement Savings Contribution Credit – aka the “Saver’s Credit” – offers low- and middle-income workers who contribute to a retirement plan a tax credit worth up to $1,000 ($2,000 for married couples) when they file their annual tax return.

Data from the U.S. Census Bureau show that there were over 76 million born during the “baby boom” between 1946 and 1964. Of particular interest to me at the time was the impact their retirement savings would have on capital markets and the creation of wealth. Now, over 30 years later, economists are talking about the Great Wealth Transfer.

Looking ahead, there are uncertainties related to an extended federal government shutdown, trade policy headlines and persistent geopolitical tensions. Nevertheless, markets have continued higher and there is reason for optimism as the Federal Reserve makes a pivot toward easing policy rates.

Even though the calendar just turned from Cybersecurity Awareness Month, the heightened risk is already here. The holiday season may bring joy, but it also brings opportunity for scammers. Stay alert and secure and you’ll be far more likely to keep your season happy rather than hacked.

Digital estate planning represents the next evolution of thoughtful financial and legacy planning. While it may seem like a small detail, addressing your online presence can prevent significant complications for loved ones and protect both financial and personal information.

There are numerous ways to give charitably, and with proper planning, you can take full advantage of current tax laws while supporting the causes you care about most. We welcome the opportunity to discuss your charitable goals and help you implement a tax-efficient giving strategy that aligns with your family’s values.

Many estate plans include provisions for charity, whether in the form of a financial amount designated for the decedent’s favorite charities (a pecuniary bequest) or a specific asset or dollar amount left in trust to provide for a charity. If the charity no longer exists, or it no longer serves the purpose that the decedent wanted to support, what happens to that charitable gift or trust? In these situations, the legal principle of cy pres appears.

The Roth CUPs requirement introduces a significant operational shift for retirement plans. It affects plan design, payroll processing, participant communications and compliance procedures. Employers and retirement plan providers must ensure that all systems and stakeholders are aligned to meet the January 2026 implementation deadline and maintain compliance with IRS regulations.

The purpose of the Advance is to review and discuss divisional strategic plans for the upcoming year. We call it an Advance instead of a retreat because our plan is to move forward not backwards.

Investors and the Federal Reserve weighed stubborn inflation against a resilient labor market. That watchful waiting ended in September when the Fed cut interest rates—a long-anticipated move that marked a clear turning point from observation to action.

October is Cybersecurity Awareness Month, which means it is the perfect time to look at the latest threats in 2025 and the simple steps you can take to protect yourself.

Individuals who give to charity, particularly high-income earners and those who itemize deductions, will want to understand how their giving strategy might need to shift in 2025 and 2026.

They succeed through systematic application of proven principles, a disciplined approach, and unwavering commitment to long-term excellence. So, the next time you hear the crunch of leaves beneath your feet or the smell of bratwursts cooking at the hometown tailgate, think of your “home” team at Greenleaf Trust and how a personalized Wealth Management Plan could help you and your family build a legacy!

Charitable bequests at death are commonly found in wills and trusts. They are used to implement the decedent’s philanthropic objectives and used, at times, to reduce, or minimize, the decedent’s estate’s exposure to federal estate taxes.

Due to the sensitive nature of these services, sponsors should feel confident with their providers to maintain proper internal controls over these functions.

I hope you get a sense of why we enjoyed our summer so much. It once again provided us with opportunities to nurture relationships with our clients and each other and continue to grow the breadth and depth of our capabilities to deliver more. I hope you enjoyed your summer as much as we did.

After a summer characterized by mixed economic signals, investors and policymakers now look ahead to autumn for clarity on the path of inflation, growth, and interest rates. Policy changes enacted earlier in the year are beginning to filter through and could become more visible in the data ahead.

A legacy love letter is not a legal document, it’s not about numbers or assets, nor does it carry any binding instructions for your estate plan.

In July 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) which introduced major updates to education savings plans—changes not only our team believes are impactful for every parent to understand.

Offering a high-quality qualified retirement plan, especially in a tight labor market, helps attract and retain talent. Structuring a plan focused on retirement readiness assists employees to prepare for a financially secure retirement.