¨    The Best Planning is Tailor-made. Like investment plans, a tax plan should be designed to coincide with your personal objectives and risk profile. Much like an active business investment, a good tax planning opportunity is rarely available “ off the shelf. ” The plan should fit the facts, and the facts should be managed in advance to minimize risk. There is no such thing as an inventory of the tax planning ideas that will or will not work regardless of how they are designed and implemented. Good tax planning opportunities are the product of due diligence, thoughtful analysis and careful selection.