Abstract
One of the most important things financial professionals advise on is asset location. A target accumulation for tax-deferred accounts at retirement should be estimated and funded before any retirement savings are invested in a Roth account. Often asset location is a pretty easy decision, but with high savers, it can be much more difficult, and a tax professional may need to be consulted. It is important for advisors to understand when this decision is straightforward and when it is difficult. This column provides a framework for advisors to consider when working with clients on asset location.