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Contents

1 Personal Financial Planning in Action 2

Making Financial Decisions 3

Your Life Situation and Financial Planning 3

Financial Planning in Our Economy 4

Financial Planning Activities 7

Developing and Achieving Financial Goals 9

Types of Financial Goals 9

Goal-Setting Guidelines 9

Opportunity Costs and the Time Value of Money 11

Personal Opportunity Costs 11

Financial Opportunity Costs 11

A Plan for Personal Financial Planning 15

Step 1: Determine Your Current Financial Situation 15

Step 2: Develop Your Financial Goals 16

Step 3: Identify Alternative Courses of Action 16

Step 4: Evaluate Your Alternatives 17

Step 5: Create and Implement Your Financial Action Plan 19

Step 6: Review and Revise Your Plan 20

Career Choice and Financial Planning 22

Chapter 1 Appendix: Time Value of Money 32

2 Money Management Skills 44

A Successful Money Management Plan 45

Components of Money Management 45

A System for Personal Financial Records 46

Personal Financial Statements 48

Your Personal Balance Sheet: The Starting Point 48

Your Cash Flow Statement: Inflows and Outflows 51

A Plan for Effective Budgeting 54

Step 1: Set Financial Goals 54

Step 2: Estimate Income 54

Step 3: Budget an Emergency Fund and Savings 55

Step 4: Budget Fixed Expenses 55

Step 5: Budget Variable Expenses 56

Step 6: Record Spending Amounts 57

Step 7: Review Spending and Saving Patterns 57

Money Management and Achieving ­Financial Goals 60

Selecting a Saving Technique 60

Calculating Savings Amounts 62

3 Taxes in Your Financial Plan 74

Taxes in Your Financial Plan 75

Planning Your Tax Strategy 75

Types of Tax 75

The Basics of Federal Income Tax 77

Step 1: Determining Adjusted Gross Income 77

Step 2: Computing Taxable Income 77

Step 3: Calculating Taxes Owed 80

Step 4: Making Tax Payments 82

Step 5: Deadlines and Penalties 83

Filing Your Federal Income Tax Return 84

Who Must File? 84

Which Tax Form Should You Use? 84

Completing the Federal Income Tax Return 84

How Do I File My State Tax Return? 87

How Do I File My Taxes Online? 87

What Tax Assistance Sources Are Available? 89

Tax Preparation Services 91

What If Your Return Is Audited? 92

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Tax Planning Strategies 94

Education Deduction or Tax Credit? 94

Consumer Purchasing 94

Investment Decisions 95

Retirement and Education Plans 96

Changing Tax Strategies 97

Flat or VAT Tax? 98

4 Financial Services: Savings Plans and Payment Accounts 106

Planning Your Use of Financial Services 107

Managing Daily Money Needs 107

Sources of Quick Cash 108

Types of Financial Services 108

Online and Mobile Banking 109

Prepaid Debit Cards 110

Financial Services and Economic Conditions 111

Sources of Financial Services 111

Comparing Financial Institutions 111

Types of Financial Institutions 112

Problematic Financial Businesses 114

Comparing Savings Plans 115

Regular Savings Accounts 115

Certificates of Deposit 115

Interest-Earning Checking Accounts 117

Money Market Accounts and Funds 117

U.S. Savings Bonds 117

Evaluating Savings Plans 118

Comparing Payment Methods 123

Digital Payments 123

Checking Accounts 124

Evaluating Checking and Payment Accounts 125

Other Payment Methods 126

Managing Your Checking Account 126

5 Consumer Credit: Advantages, Disadvantages, Sources, and Costs 140

What Is Consumer Credit? 141

The Importance of Consumer Credit in Our Economy 141

Uses and Misuses of Credit 142

Advantages of Credit 142

Disadvantages of Credit 143

Summary: Advantages and Disadvantages of Credit 143

Types of Credit 144

Closed-End Credit 144

Open-End Credit 144

Credit Cards 145

Sources of Consumer Credit 147

Loans 148

Applying for Credit 151

Can You Afford a Loan? 151

General Rules of Credit Capacity 151

The Five Cs of Credit 152

Your Credit Report 153

Credit Scores 156

Other Factors Considered in ­Determining Creditworthiness 157

What If Your Application Is Denied? 158

What Can You Do to Improve Your Credit Score? 158

The Cost of Credit 160

Finance Charge and Annual Percentage Rate 160

Tackling the Trade-Offs 161

Calculating the Cost of Credit 163

Protecting Your Credit 166

Billing Errors and Disputes 166

Identity Crisis: What to Do If Your Identity Is Stolen 166

Protecting Your Credit from Theft or Loss 167

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Protecting Your Credit Information on the Internet 167

Cosigning a Loan 169

Complaining about Consumer Credit 169

Consumer Credit Protection Laws 169

Consumer Financial Protection Bureau 171

Managing Your Debts 171

Warning Signs of Debt Problems 171

Debt Collection Practices 172

Financial Counseling Services 172

Declaring Personal Bankruptcy 172

6 Consumer Purchasing Strategies and Wise Buying of Motor Vehicles 186

Consumer Buying Activities 187

Practical Purchasing Strategies 187

Warranties 189

Research-Based Buying 190

Major Consumer Purchases: Buying Motor Vehicles 191

Phase 1: Preshopping Activities 191

Phase 2: Evaluating Alternatives 193

Phase 3: Determining Purchase Price 196

Phase 4: Postpurchase Activities 199

Resolving Consumer Complaints 201

Step 1: Initial Communication 202

Step 2: Communicate with the Company 202

Step 3: Consumer Agency Assistance 202

Step 4: Legal Action 203

Legal Options for Consumers 203

Small Claims Court 203

Class-Action Suits 204

Using a Lawyer 204

Other Legal Alternatives 204

Personal Consumer Protection 204

7 Selecting and Financing Housing 216

Evaluating Renting and Buying 217

Your Lifestyle and Your Choice of Housing 217

Renting versus Buying Housing 217

Rental Activities 218

Home-Buying Activities 223

Step 1: Determine Home Ownership Needs 223

Step 2: Find and Evaluate a Home 225

Step 3: Price the Property 225

The Finances of Home Buying 227

Step 4: Obtain Financing 228

Step 5: Close the Purchase Transaction 233

Home Buying: A Summary 235

A Home-Selling Strategy 235

Preparing Your Home for Selling 235

Determining the Selling Price 235

Sale by Owner 236

Listing with a Real Estate Agent 236

8 Home and Automobile Insurance 246

Insurance and Risk Management 247

What Is Insurance? 247

Types of Risk 248

Risk Management Methods 248

Planning an Insurance Program 249

Property and Liability Insurance in Your Financial Plan 252

Home and Property Insurance 253

Renter’s Insurance 253

Homeowner’s Insurance Coverages 254

Home Insurance Policy Forms 256

Home Insurance Cost Factors 260

How Much Coverage Do You Need? 260

Factors That Affect Home Insurance Costs 261

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Automobile Insurance Coverages 262

Motor Vehicle Bodily Injury Coverages 263

Motor Vehicle Property Damage Coverage 264

No-Fault Insurance 264

Other Automobile Insurance Coverages 265

Automobile Insurance Costs 266

Amount of Coverage 266

Motor Vehicle Insurance Premium Factors 266

Reducing Vehicle Insurance Premiums 268

9 Health and Disability Income Insurance 282

Health Insurance and Financial Planning 283

What Is Health Insurance? 283

Health Insurance Coverage 286

Types of Health Insurance Coverage 286

Major Provisions in a Health Insurance Policy 289

Health Insurance Trade-Offs 290

Coverage Trade-Offs 290

Which Coverage Should You Choose? 291

Private Health Care Plans and Government Health Care Programs 292

Private Health Care Plans 292

Government Health Care Programs 296

Health Insurance and the Patient Protection and ­Affordable Care Act of 2010 298

The Affordable Care Act and the Individual Shared Responsibility Provision 301

The American Health Care Act of 2017 302

Disability Income Insurance 303

The Need for Disability Income 303

Sources of Disability Income 303

Disability Income Insurance Trade-Offs 304

Your Disability Income Needs 305

High Medical Costs 306

Why Does Health Care Cost So Much? 307

What Is Being Done about the High Costs of Health Care? 307

What Can You Do to Reduce Personal Health Care Costs? 308

10  Financial Planning with Life Insurance 318

What Is Life Insurance? 319

The Purpose of Life Insurance 319

The Principle and Psychology of Life Insurance 320

How Long Will You Live? 320

Do You Need Life Insurance? 320

Estimating Your Life Insurance Requirements 321

Types of Life Insurance Companies and Policies 323

Types of Life Insurance Companies 323

Types of Life Insurance Policies 324

Selecting Provisions and Buying Life Insurance 327

Key Provisions in a Life Insurance Policy 327

Buying Life Insurance 329

Financial Planning with Annuities 336

Why Buy Annuities? 336

Costs of Annuities 337

Tax Considerations 338

11  Investing Basics and Evaluating Bonds 346

Preparing for an Investment Program 347

Establishing Investment Goals 347

Performing a Financial Checkup 348

Getting the Money Needed to Start an Investment Program 350

How the Time Value of Money Affects Your Investments 351

Factors Affecting the Choice of Investments 352

Safety and Risk 353

Components of the Risk Factor 354

Investment Liquidity 355

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Factors That Reduce Investment Risk 356

Asset Allocation and Diversification 356

Your Role in the Investment Process 358

Conservative Investment Options: Government Bonds 361

The Psychology of Investing in Bonds 362

Government Bonds and Debt Securities 362

Conservative Investment Options: Corporate Bonds 364

Why Corporations Sell Corporate Bonds 365

Why Investors Purchase Corporate Bonds 366

A Typical Bond Transaction 368

The Decision to Buy or Sell Bonds 368

The Internet 368

Financial Coverage for Bond Transactions 369

Bond Ratings 369

Current Yield Calculations 370

Other Sources of Information 372

12  Investing in Stocks 384

Common and Preferred Stock 385

The Psychology of Stock Investing 385

Why Corporations Issue Common Stock 386

Why Investors Purchase Common Stock 386

Preferred Stock 390

Evaluating a Stock Issue 390

The Internet 392

Stock Advisory Services 393

Newspaper Coverage and Corporate News 393

Numerical Measures That Influence ­Investment Decisions 395

Why Corporate Earnings Are Important 395

Dividend Yield and Total Return 397

Other Factors That Influence the Price of a Stock 398

Making a Decision to Buy, Hold, or Sell a Stock—A Summary 400

Buying and Selling Stocks 401

Secondary Markets for Stocks 401

Brokerage Firms and Account Executives 402

Should You Use a Full-Service or a Discount Brokerage Firm? 403

Sample Stock Transactions 403

Commission Charges 405

Long-Term and Short-Term Investment Strategies 406

Long-Term Techniques 406

Short-Term Techniques 407

13  Investing in Mutual Funds 420

Why Investors Purchase Mutual Funds 421

The Psychology of Investing in Funds 422

Characteristics of Funds 423

Classifications of Mutual Funds 429

Stock Funds 430

Bond Funds 431

Other Funds 431

The Benefits of Portfolio Construction 432

Choosing the Right Fund for a Retirement Account 432

How to Make a Decision to Buy or Sell Mutual Funds 433

Managed Funds versus Index Funds 434

The Internet 436

Professional Advisory Services 437

The Mutual Fund Prospectus and Annual Report 439

Financial Publications and Newspapers 440

The Mechanics of a Mutual Fund Transaction 441

Return on Investment 441

Taxes and Mutual Funds 442

Purchase Options 444

Withdrawal Options 446

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14  Starting Early: Retirement and Estate Planning 458

Planning for Retirement: Start Early 459

Why Is It Important Now? 459

Saving Smart for Retirement: Even a Little Goes a Long Way 460

Conducting a Financial Analysis 462

Estimating Retirement Living Expenses 463

Your Retirement Income 465

Employer Pension Plans 465

Public Pension Plans 467

Personal Retirement Plans 468

Annuities 471

Living on Your Retirement Income 471

Estate Planning 473

The Importance of Estate Planning 473

What Is Estate Planning? 473

Legal Documents 473

Legal Aspects of Estate Planning 474

Wills 474

Types of Wills 474

Formats of Wills 475

Writing Your Will 475

A Living Will 476

Trusts 477

Types of Trusts 478

Taxes and Estate Planning 479

Appendixes

A Education Financing, Loans, and Scholarships 492

B Developing a Career Search Strategy 502

C Consumer Agencies and Organizations 514

D Daily Spending Diary 518

Index 527