Archive for January, 2026

The 2026 Turning Point: Why New Federal Thresholds Require a New Fiduciary Mindset 2026 begins not with fanfare, but with quiet recalibration. A 2.8 percent Social Security cost-of-living adjustment (COLA) may seem unremarkable in headline terms, yet for practitioners who administer Special Needs Trusts (SNTs), it is consequential. This modest change ripples through every assumption [...]

Market Update and Economic Developments • The S&P 500 Index dipped slightly in mid-December but ended the month nearly flat, delivering an underwhelming end to 2025 when compared to the quarter's 2.66% gain and the year's 17.88% return. The proportion of that annual return attributable to Magnificent 7 performance has continued to decline in the [...]