Wednesday, September 18, 2019

New CFP Disclosure

Effective October 1, 2019, The CFP® Board of Standards has done a complete re-write of their Code of Ethics and Standards of Conduct for Certified Financial Planners®. The purpose as stated in the recently released "Roadmap" is as follows:

"CFP Board's Code of Ethics and Standards of Conduct reflects the commitment that all CFP® professionals make to high standards of competency and ethics. The Code of Ethics applies at all times, and sets forth principles that guide the behavior of CFP® professionals, ... The cornerstone of the Code of Standards is a CFP® professional's duty to act as a fiduciary and, therefore, act in the best interest of the Client at all times when providing Financial Advice."

Things just got a whole lot more complicated for CFP® professionals.

Under the "Duty to Provide Information to a Client", we will now need two disclosures, or one combined disclosure. The first one is a "Financial Advice Engagement Disclosure" and the other one is a "Financial Planning Engagement Disclosure." What's the difference? I'm glad you asked. The Financial Advice Engagement Disclosure is for clients who only want financial advice and not a financial plan. Whereas, the Financial Planning Engagement Disclosure is for clients who want a Financial Plan that may also include financial advice. Got that?

Well, it might help to understand what the steps are to a Financial Plan first. Here they are:

  1. Understanding the Client's Personal and Financial Circumstances
  2. Identifying and Selecting Goals
  3. Analyzing the Client's Current Course of Action and Potential Alternative Course(s) of Action
  4. Developing the Financial Planning Recommendation(s)
  5. Presenting the Financial Planning Recommendation(s)
  6. Implementing the Financial Planning Recommendation(s)
  7. Monitoring Progress and Updating
If you will notice, there is nothing in that list that mentions financial advice. Financial advice is a small sub-set of a Financial Plan, but it is often misunderstood by potential clients as the primary thing that Financial Planners do. However, that would be a wildly incorrect assumption.

Here are some items that a CFP® professional reviews as part of a Financial Plan:
  1. Net Worth
  2. Balance Sheet
  3. Liquidity
  4. Budget
  5. Debt
  6. Student Loans
  7. Tax Returns - Most Recent and Projected
  8. Asset Allocation
  9. Taxable Accounts
  10. Tax-deferred and Retirement Accounts
  11. Sector and Style Concentration
  12. Retirement Income
  13. Retirement Income Taxation
  14. Retirement Income Stress Tests - Worst Case Scenarios
  15. Social Security Optimization
  16. Medicare
  17. Cash Flows - Current and Future
  18. Life Insurance
  19. Disability Insurance
  20. Long Term Care
  21. Property and Casualty
  22. Education Planning
  23. Account Titling and Re-Titling
  24. Wills and Pour-over Wills
  25. Revocable Trusts - Beneficiaries and Successor Trustees
  26. Health Care Proxies and Living Wills
  27. Real Estate Titling
Now do you see what a CFP® professional does that is different from someone who gives financial advice? I hope so.

If you are a consumer of Financial Advice or Financial Planning, then be prepared to receive more communication from your CFP® professional in the form of written disclosures. Right now, I have a combined document of four (4) pages. Add that to my Investment Advisory Agreement which is ten (10) pages. Of course, my Form ADV 2A is twenty-five (25) pages. Don't forget my Form ADV 2B which is fourteen (14) pages. Further still, there is the new Form CRS that is another two (2) pages. Just to be safe, I think that I will need to add another three (3) pages to describe my services and a fee comparison, so potential clients can see what they are getting for their money. All totaled, we are looking at a total of fifty-eight (58) pages of disclosures. FIFTY-EIGHT PAGES!

Of course, if you are a consumer of Financial Advice or Financial Planning, then I fully expect you to read all 58 pages and sign off on the fact that you did.

Forgive me for being a little bit sarcastic, but does the United States Securities and Exchange Commission, better known as the SEC, truly believe in their heart of hearts that people are going to read fifty-eight (58) pages of disclosures? How about the CFP® Board? Do they believe it?

Written disclosures are not for the benefit of clients. It is for the benefit of regulators and attorneys who draft the documents. It is job security for both.

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