"I myself should be paying higher taxes — and all wealthy Americans should have to pay their fair share. I think we can all agree on that."

There have never been more billionaires. So what does it mean to be one?

Senator Brian Schatz, a Hawaii Democrat, is working on a plan that would tax financial trades.

Open multiple-employer plans will make it easier for generalist advisors to prospect and work with small companies on their retirement plans, while the growth of state-mandated automatic IRAs brings new options and complexities to clients’ plans.

Just as with routine physicals, a “well visit” can identify opportunity.

The items this year are of particular interest to charities and their donors.