The BYOD trend has obvious benefits for both the employer and the employee. For employees, it may result in greater efficiency, fewer devices to manage, and the ability to use the most up-to-date technology. For employers, it presents opportunity to reap substantial benefits from lower costs in software, hardware, and IT support.

However, in spite of these benefits, there are risks and costs that must be considered. Though cutting-edge technology is just a click away, employers may not be as tuned in when it comes to understanding the legal and practical risks of embracing BYOD in the workplace. When it comes to BYOD, an ounce of prevention and advice for clients is certainly worth far more than a pound of cure.

Reasonable Expectations of Privacy

Personal devices contain private information, data, and messages.  So when those devices are brought into the workplace, both employers and employees need to have an understanding of privacy rights held by both entities. Companies should strike a balance between monitoring employee usage, privacy concerns, and the risk of legal liability.  In conjunction with the implementation of a BYOD policy, companies should make employees aware of the reasonable expectation of privacy when they choose to use their own device at work. Employees will necessarily need to engage in some quid pro quo with their employers for the ease and convenience of using their personal devices.

Another important privacy concern relates to company investigations involving personal devices.  If a security breach occurs and a device’s hard drive is needed for the investigation, it is possible that personal and private information may be captured.  While companies can try to only retain work-related information, they may face charges of negligent withholding, hiding, altering, or destroying of evidence if key information is deemed private and left out of the investigation. It is a fine line that employers must walk between retaining the right to review or clear all contents on a device, and distinguishing between personal and work related content. Current case law does not shed clear light on access to such personal information and whether an employee has a reasonable expectation privacy for password protected accounts.

Another consideration is in the event of a security breach. Depending on the company and the sensitivity of the information that may be stored in personal devices, companies may want to enable the ability to remotely wipe the data from devices that are lost or stolen.  Employees need to be notified and consent to the possibility that in the event of a security breach, the device will be “bricked,” or disabled, and could result in the loss of personal emails, pictures, and information.  A company should require employees to sign waivers consenting to hold the company harmless for any such loss or damage.

Security in a BYOD World

While the Federal Trade Commission requires companies to provide reasonable security of their technology infrastructure, the BYOD trend brings about significant security challenges to employers as they relinquish control of devices to which they do not retain custody.

With employee-owned devices, employers may lose the ability to routinely encrypt company data, install security-related software, or monitor for malware and hacking attacks. If an employee refuses to install security controls or to regularly update security software and related protocols, such porous practices may leave the company vulnerable to loss or corruption of highly valuable and proprietary information.

To prevent and or reduce liability risks, companies must thoughtfully prepare or carefully scrutinize existing BYOD policies. And because technology is constantly changing, these must be fluid and recurring processes.  Policies that must be considered include those that address security and antivirus protection, password requirements, encryption protocols, acceptable use of devices, wireless access, remote access, and reasonable expectation of privacy. In addition to comprehensive BYOD policies, there is also a growing availability of technology that employers can utilize to improve the security of its business data.

BYOD is Here to Stay

With technology changing at the speed of light, it is certain that BYOD is here to stay.  However, implementing a BYOD policy will undoubtedly include risk. While it is by no means painless to establish policies that manage foreseeable security and privacy concerns in a BYOD world, now is the time for tuning in if a client’s company has not already done so. The legal implications of BYOD are profound and cannot be ignored.  Utmost importance must be placed upon educating, informing, and training employees about privacy, security, and evidence recovery implications associated with the use of personal devices for work. While BYOD may be well on its way to becoming the new normal, putting these policies in place now can help mitigate the risks and protect employers from significant liability.

Credit:

Annie Lau is an Associate with the Dallas office of national labor and employment law firm Fisher & Phillips. Lau has represented many employers, large and small, in key areas of labor and employment law including Title VII, the Fair Labor Standards Act (FLSA), the Americans with Disabilities Act (ADA) and the Family and Medical Leave Act (FMLA). She also has represented employers before the Equal Employment Opportunity Commission (EEOC) in many discrimination claims.

Here are seven terms in the Affordable Care Act that small businesses should know.

1.            Affordable Insurance Exchange

Also known as the health insurance “Marketplace,” the Affordable Insurance Exchange is a new transparent, competitive insurance marketplace where individuals and small businesses can purchase affordable and qualified health benefit plans.  The Marketplace for small employers, known as the Small Business Health Options Program (SHOP), and the Individual Marketplace for consumers and those who are self-employed, will open in all states on January 1, 2014. Enrollment begins on October 1, 2013. To get the latest updates on enrollment, sign up for email and text alerts today.

2.            Employer Shared Responsibility

Although employers are not required to provide health coverage to their employees under the Affordable Care Act, employers of a certain size will be subject to the Employer Shared Responsibility provision of the law.  Under this provision, beginning in 2014, business owners with at least 50 full-time or full-time equivalent (FTE) employees that do not offer health coverage to their full-time employees may be subject to a shared responsibility payment under the health care law.  A full-time employee is generally one who is employed an average of 30 or more hours per week.  Businesses with fewer than 50 full-time or FTE employees are generally not affected by these provisions.  To assist you, the IRS has developed a helpful set of Q&As.

3.            Essential Health Benefits

The Affordable Care Act ensures that health plans offered in the individual and small group markets, both inside and outside of the health insurance Marketplace, offer a comprehensive package of items and services, known as essential health benefits.  Essential health benefits must include services within at least ten core categories, among them emergency services; maternity and newborn care; prescription drugs; and preventive and wellness services.  For more information on these requirements, visit healthcare.gov.

4.            Individual Shared Responsibility

The Individual Shared Responsibility provision of the law applies to the self-employed and requires that each individual, beginning in January 2014, have basic health insurance coverage (known as minimum essential coverage) for each month, qualify for an exemption, or make a payment when filing a federal income tax return starting in 2015.  Individuals will not have to make a payment under these rules if coverage is unaffordable, you spend less than three consecutive months without coverage, or you qualify for an exemption for several other reasons, including hardship and religious beliefs.  To learn more, refer to this Fact Sheet from the U.S. Department of Treasury, as well as these Q&As, or consult with your tax professional.

5.            Premium Tax Credits

When enrollment through the health insurance Marketplace starts in October 2013, consumers and self-employed individuals may be eligible for a new kind of tax credit you can use right away to lower what you pay for your monthly health plan premiums.   Individuals who qualify can take the premium tax credit in the form of advance payments to lower their monthly health plan premiums starting in 2014, which can help make insurance more affordable.  The value of the tax credit you’re eligible for depends on how much income your or your family expects to earn.  Visit healthcare.gov to learn more.

6.            Small Business Health Care Tax Credits

Although the Affordable Care Act does not require that businesses provide health insurance, it does offer tax credits for eligible small businesses that choose to provide insurance to their employees for the first time, or maintain the coverage they already have.  To qualify for a small business health care tax credit of up to 35%, you must have fewer than 25 full-time equivalent employees, pay average annual wages below $50,000, and contribute 50% or more toward your employees’ self-only health insurance premiums.   In 2014, this tax credit goes up to 50% and is available to qualified small businesses that purchase coverage in the Small Business Health Options Program (SHOP) Marketplace.

7.            Wellness Programs

A wellness program is defined as a program intended to improve and promote health and fitness that is typically offered through the workplace, although insurance plans can offer them directly to their enrollees. The program allows employers or plans to offer employees premium discounts, cash rewards, gym memberships, and other incentives to participate.  The Affordable Care Act creates new incentives to promote employer wellness programs and encourage opportunities to support healthier workplaces.  To learn more, visit healthcare.gov.

For more information and an extensive list of key terms under the health care law, consult this glossary provided by the U.S. Department of Health and Human Services and visit www.healthcare.gov.

Credit: US Small Business Administration – www.sba.gov

Meredith K. Olafson is Senior Policy Advisor for the U.S. Small Business Administration where she oversees the agency’s education and outreach efforts around health care and the Affordable Care Act.

On one hand, when you consider the popularity of sites like Yelp, TripAdvisor, or Foursquare—online reviews are a great way to get discovered online. On the other hand, if you’ve ever received a negative review, you know just how frustrating it can be.

But whether you love them or hate them, for 90% of consumers online reviews do have an influence.

Plus, find out which email marketing best practice is now being put into action by 73% of businesses.

Check out these top stories and more in this week’s marketing news roundup.

1. Survey: 90% of consumers say buying decisions are influenced by online reviews

A new survey from research firm Dimensional Research provides an interesting look into how reviews on sites like Yelp, TripAdvisor, and other online listing sites impact consumer buying decisions.

According to the survey, which included responses from 1,046 respondents in the US, 90% of consumers who recalled reading online reviews claimed that positive reviews influenced their decision to buy. On the flipside, 86% said that negative reviews had also influenced buying decisions.

The survey also found that while negative reviews are most commonly found on popular review sites, positive reviews are most frequently seen on social media—with 44% coming from Facebook.

Bottom Line: If you own a small business, you’re probably already aware that online reviews play an important role in how customers are finding your business online.

Today more than ever, consumers want to know they can trust businesses to provide a positive experience before deciding to make a purchase, sign up for a service, or even visit your place of business.

As a business owner, the best thing you can do to get the most out of online reviews is to encourage the people who know you best to share their feedback. While it can be intimidating to ask, the reviews and recommendations from your best customers can have a major impact on your business.

Credit:

April 12, 2013 By Ryan Pinkham – Constant Contact

About Constant Contact – www.contantcontact.com
Constant Contact®, Inc. wrote the book on Engagement Marketing™ — the new marketing success formula that helps small organizations create and grow customer relationships in today’s socially connected world.  Through its unique combination of online marketing tools and free personalized coaching, Constant Contact helps small businesses, associations, and nonprofits connect and engage with their next great customer, client, or member. Launched in 1998, Constant Contact has long championed the needs of small organizations, providing them with an easy and affordable way to create and build successful, lasting customer relationships.

The market analysis section of your business plan should illustrate your industry and market knowledge as well as any of your research findings and conclusions. This section is usually presented after the company description.

SBA’s Business Plan Tool provides you with a step-by-step guide to help you get started. Not only can you save your plan as a PDF file, you can also update it at any time, making this a living plan to which you can often refer. You can also use your completed business plan to discuss next steps with a mentor or counselor from an SBA resource partner such as SCORE, a Small Business Development Center or a Women’s Business Center.

Complete each section of SBA’s Business Plan Tool at your own pace. Save your work at any time and pick up where you left off the next time you log into the tool. Your information will be saved for up to six months after your last login date.

During the step-by-step process, this tool will update the status of your business plan. Once you save your information and move to a new section in the business plan, a checkmark will appear in the numbered section menu at the top of the screen denoting when each section is complete.

Get started now by logging in or registering for a new account.

Credit: US Small Business Adminstration – www.sba.gov (http://www.sba.gov/business-plan/1)

Begin saving today. A tax credit like the HCTC can be a huge help to your monthly budget and provide continued coverage.
Can I receive the HCTC? To receive for the HCTC, you must:

• Meet the candidate requirements. Specifically, you must be one of the following:
  • Receiving Trade Adjustment Assistance (TAA) benefits – including Reemployment or Alternative TAA or
  • Receiving pension payments from the Pension Benefit Guaranty Corporation (PBGC) and be 55 years old or older
  • The spouse or dependant of someone who fell into one of the categories above at the time of Medicare enrollment, death, or divorce.  For more information, please see the qualified family members page.
• Meet the general requirements
  • Learn about the general requirements and determine whether your family members are eligible, too.
• Be enrolled in a qualified health plan
  • Learn more about qualified health plans and view a list of state qualified health plans.

If you are a TAA recipient or PBGC payee, you will receive an HCTC Eligibility Kit in the mail. The kit includes an HCTC Eligibility Certificate, an HCTC Eligibility Guide, and a Monthly Registration Form. Please note that it can take some time for the HCTC Program to receive your eligibility information from either the state or the PBGC following a trade certification or pension trusteeship. If you believe you are a candidate for the HCTC but have not received an Eligibility Kit, you can contact the HCTC Customer Contact Center toll-free at 1-866-628-HCTC (4282).

How can I receive the HCTC? You can receive the HCTC on a monthly or yearly basis.

• You can receive the HCTC each month to help pay for your family’s health insurance premiums as they become due or
• You can claim the HCTC when you file your federal income tax return, for months during which you met all eligibility requirements and paid your premiums in full directly to your qualified health plan.

Note: In some cases, monthly participants may claim the HCTC on their federal income tax return as well. Visit the Monthly Participants and Yearly Filers page to learn more.

Who cannot register for the monthly HCTC program The monthly HCTC is not available to you if:

• You have health coverage through your spouse’s employer that is not COBRA
• You have a foreign address outside of the United States or its territories

If you fall into one of these two categories, you can only claim the Yearly HCTC.

How can I learn more? If you are a retiree with questions about your pension benefit, please contact the PBGC.  If you are a worker who has petitioned for trade certification and would like to know your trade-affected status, please contact the Department of Labor.  If you have already been trade certified and would like to begin receiving TAA benefits, please contact your local One-Stop Career Center or unemployment office.

Credit: Internal Revenue Service – IRS.gov (http://www.irs.gov/Individuals/HCTC:-Eligibility-Requirements-and-How-to-Receive-the-HCTC)

Those options include paying cash, financing the project, either with a loan (such as a home-improvement loan) a home equity line of credit, or a credit card, or using a combination of cash and financing.

Paying cash for the home improvement project won’t burden you with new debt; the financing options will. However, financing the project with debt may make the most sense in some situations, such as when the projected cost of the project exceeds  available cash reserves. Factor in the relatively low interest rates currently available on certain forms of debt, such as loans, plus the need to maintain an emergency fund for unexpected cash needs, and financing the project, at least in part, may prove to be the smartest option, according to Janice Cackowski, CFP^®, with Chapman & Chapman in Twinsburg, Ohio.

“First you have to figure out roughly how much the project is going to cost,” she said. “Then determine whether you actually have enough to pay cash for the project, while still leaving enough in the emergency fund.”

If you determine you’re able to pay cash for the project, consider pulling that money first from an account with the lowest interest rate, leaving as much money as possible in higher-yielding checking and savings accounts, where it can continue earning interest.

If you decide to take the financing route, you have several options:

(1) A loan, such as a home improvement or home equity loan offered by a bank, credit union or mortgage company. These loans usually come in lump sum form, with a set payment period, payment amount and payment frequency. The ability to claim an income tax deduction on interest paid on a home loan is one reason to consider this option; the ability to wrap the loan and loan payments into an existing mortgage is another. Interest rates differ by institution, so shop around, factoring variables such as closing costs and application fees into the equation.

(2) A home equity line of credit (HELOC) is provided by a bank or other financial institution to a homeowner, using the borrower’s home as collateral. The bank sets the maximum amount the borrower can withdraw, the interest rate (typically variable) and the withdrawal term. The HELOC gives borrowers flexibility as to when and how much they can withdraw, including with repayment requirements, provided they make minimum monthly payments (similar to a credit card). On the other hand, with a HELOC the borrower assumes the risk of the variable interest rate rising, unlike with a fixed-rate loan, for example. Again, it’s worth shopping around, as rates and terms differ by institution.

(3) A credit card that’s offering a zero-interest or very low-interest deal. This can make sense for financing part of a project, such as the purchase of appliances, carpeting, building/construction materials, etc. Be sure to read the fine print associated with the offer, as a low interest rate can jump if you don’t follow payment guidelines.

Given all the factors to consider with these financing options, Cackowski suggests contacting a financial planner and/or accountant you trust to help you crunch the numbers and decide which alternative is best, so you have financial peace of mind when the project begins.

CREDIT

March 2013 — This column is provided by the Financial Planning Association^® (FPA^®), the leadership and advocacy organization connecting those who provide, support and benefit from professional financial planning.  FPA is the community that fosters the value of financial planning and advances the financial planning profession and its members demonstrate and support a professional commitment to education and a client-centered financial planning process.

The Financial Planning Association is the owner of trademark, service mark and collective membership mark rights in: FPA, FPA/Logo and FINANCIAL PLANNING ASSOCIATION.  The marks may not be used without written permission from the Financial Planning Association.

While having choices as a consumer is often a good thing, in the matter of choosing a financial institution to handle your money, the decision can be difficult, given the complexities and vagaries of today’s banking market. Finding a good, solid institution that’s well suited to meet your unique banking needs requires you to be an educated shopper.

In the end, it’s about your money — and your peace of mind, said Allan Katz, CFP^®, president of Comprehensive Wealth Management Group, LLC, in Staten Island, NY. “Finding [an institution] that is financially stable, one that matches your needs and that is going to give you the best deal for your money takes some research.”

The following suggestions from the Financial Planning Association are designed to help you to ask the right questions and, ultimately, to find a suitable, secure home for your money:

1. Make a list of the banking services you need — personal checking and/or savings account(s), business banking services, lending services (such as a mortgage or an auto loan), credit card, investing advice, etc. Larger national and international banks tend to offer one-stop-shopping, with a broader array of services than many smaller community banks and credit unions provide. Banks with more branches offer greater convenience, ATM access and the like. They may also be in better position to “bundle” services, where customers with multiple accounts (such as checking, plus a business account or a mortgage) may get breaks on fees and the like. Online institutions may have lower costs and they may have the flexibility to offer better pricing on loans and deposits since they don’t have to pay for actual property.

2. Confirm the institution is financially stable. Check http://research.fdic.gov/bankfind/ to see if a specific bank is FDIC insured, meaning the U.S.-government backed Federal Deposit Insurance Corporation insures deposits. Visit www.NCUA.gov to see if a specific credit union is backed by the National Credit Union Administration. Visit a site such as www.bauerfinancial.com, which rates the relative stability of banks and credit unions. Also check the institution’s track record with consumers via the Better Business Bureau (www.bbb.org).

3. Consider how much personal service and relationships matter to you. Nowadays, not only do smaller community and regional banks and credit unions offer a greater range of services, they also may be more service-oriented. “It can be very helpful to know people at your bank, and for them to know you,” said Katz.

4. Compare institutions’ fees and rates for the services you expect to use most, from ATM, check, overdraft and transaction fees, to interest rates on savings and money market accounts, to mortgage rates. A site such as www.bankrate.com can make comparison shopping quicker and simpler. For people who are particularly fee- and/or rate-sensitive, a not-for-profit credit union might make the most sense, if you have access to one, Katz said. “They answer to members, not shareholders, so customer service is their primary goal. They’re not just looking to maximize profits, which means fees and interest rates are often more to your advantage.”

5. Get advice from a certified financial planning professional. “It’s good to get objective advice from a financial planner with a decision like this,” said Katz. To find a financial planner in your area, visit the FPA’s national database at www.FPAnet.org/PlannerSearch/PlannerSearch.aspx.

Credit
March 2013 — This column is provided by the Financial Planning Association^® (FPA^®), the leadership and advocacy organization connecting those who provide, support and benefit from professional financial planning.  FPA is the community that fosters the value of financial planning and advances the financial planning profession and its members demonstrate and support a professional commitment to education and a client-centered financial planning process.

The Financial Planning Association is the owner of trademark, service mark and collective membership mark rights in: FPA, FPA/Logo and FINANCIAL PLANNING ASSOCIATION.  The marks may not be used without written permission from the Financial Planning Association.

There are plenty of reasons people prioritize spending over saving. For one, “they have immediate needs to meet, and things come up, like emergencies, that require them to spend,” explains Renee Porter-Medley CFP^®, a senior financial planner at Key Private Bank in Naples, Fla. Sometimes, however, the choice to spend rather than save is an emotional one that isn’t necessarily in a person’s best interests, she acknowledges. “It’s a lot more fun to spend [money] now. We are not good at delaying gratification.”

Saving for the future can be gratifying in it’s own right, though, because it puts a person that much closer to fulfilling their goals and realizing their dreams —buying a new home, for example, or living comfortably during retirement — while also providing protection against some of life’s unexpected turns. On the other hand, people with live-for-today spending habits could find themselves spending a lot of time worrying about their financial future.

What’s the best approach to saving for the future? Use this five-step plan from the Financial Planning Association (www.FPAnet.org), the nation’s largest organization of personal finance experts, to help set your priorities:

Establish an emergency fund. The first order of business, according to Porter-Medley, should be to set aside money in a savings account to cover unexpected expenses, such as home, car or appliance repairs.  Contribute to the emergency fund regularly (a monthly automatic deposit makes sense), until you have a sizable enough cushion— she recommends a minimum of $1,000, and preferably more.

Stash cash reserves. The rule of thumb, said Porter-Medley, is to have enough cash reserves saved to cover at least three months — and preferably, enough to cover six months — of living expenses, in case of job loss, illness, disability and the like. 

Commit to saving for retirement. “You have to take care of yourself first” before you start saving for others, asserts Porter-Medley. “It’s like the oxygen mask on the airplane: put yours on first.” That applies especially to saving for retirement. Everyone wants to retire on their own terms — when and how they want. The sooner you start and the more you allocate to an account like a 401(k) or IRA, the better positioned you’ll be to fulfill your vision for retirement.  “The reality is that most of us have to accumulate our retirement savings ourselves, we have to start young and we have to keep going with contributions,” she said. 

Set aside money for a major purchase, like a home or a car. Debt can mount quickly and become quite a burden. So if you plan to buy a home, for example, the more you can save toward a downpayment, the less debt you’ll have to assume for a mortgage. Look to put the money in a higher-interest savings account. 

Be smart by saving for a child’s education. With the cost of a college tuition continuing to escalate, it makes sense for parents (and, perhaps, grandparents or other family members) to start saving for a child’s education well in advance, if possible. Many finance experts recommend doing so with a tax-favored “529” college savings plan. Each state has one and you are not limited to your own state’s plan. Visit www.collegesavings.org for more info.

January 2013 — This column is provided by the Financial Planning Association^® (FPA^®), the leadership and advocacy organization connecting those who provide, support and benefit from professional financial planning.  FPA is the community that fosters the value of financial planning and advances the financial planning profession and its members demonstrate and support a professional commitment to education and a client-centered financial planning process. 

The Financial Planning Association is the owner of trademark, service mark and collective membership mark rights in: FPA, FPA/Logo and FINANCIAL PLANNING ASSOCIATION.  The marks may not be used without written permission from the Financial Planning Association.

Determining what’s best for a family — parents and children alike — isn’t easy, given the extremely personal, financially impactful and often emotionally charged nature of the decision. “It’s a complicated balancing act,” said O’Laughlin, a financial adviser with Affiance Financial in Minneapolis.

But with so much at stake financially and emotionally, it’s a discussion parents need to have, he asserts, adding that in the context of such a discussion, it’s important to keep in mind that “none of these life-planning decisions are purely financial.”

Still, because finances nevertheless do tend to figure heavily in a couple’s decision about working or staying home to care for a child, here are some suggestions from the personal finance experts at the Financial Planning Association^® in Denver, Colo., to help simplify the decision-making process:

Start with some basic, high-level math. How much does each spouse earn in his or her job and how much does childcare cost? “It’s important to run the numbers so you know the break-even point,” said O’Laughlin. In doing so, be sure to figure tax benefits into the equation.  A federal child and dependent care tax credit is available to parents who are working or looking for work to help cover the cost of childcare; parents can also use a tax-favored flexible spending account (FSA) to cover the cost of dependent care. For more information, check out www.irs.gov/taxtopics/tc602.html and

www.babycenter.com/0_tax-time-flexible-spending-plans-versus-the-childcare-credit_3651253.bc

Expand the equation to account for other financial considerations, beyond just income vs. childcare cost. These considerations include the cost of transportation to and from work, the cost of maintaining a professional wardrobe, and the cost of replacing healthcare coverage that might be lost if a spouse whose plan you relied upon decides to stay home instead of work.

Determine the kind of childcare you want — and can afford. Is in-home childcare (such as with a nanny or family member, like a grandparent) a must, or are you willing to send a child to a daycare facility? The latter tends to cost less than the former, unless in-home care comes from a generous friend or family member at little or no cost.

Consider career path and professional priorities. How strongly does each parent feel about returning to work or about staying home to care for the child? How would taking an extended hiatus from work impact a parent’s career path, and their earning capability? Is a parent willing to sacrifice projected career (and salary) advancement to stay home and care for a child? Also consider job satisfaction — is one parent adamant about wanting to work, or not wanting to work?

Use the numbers to frame a broader conversation, but don’t rely on them exclusively. “It’s important to do the math and make the calculations, because that helps separate the facts and figures from emotions,” explains O’Laughlin. “But emotions and feelings are equally important. This is about cost, but it’s also about being happy.”

February 2013 — This column is provided by the Financial Planning Association^® (FPA^®), the leadership and advocacy organization connecting those who provide, support and benefit from professional financial planning.  FPA is the community that fosters the value of financial planning and advances the financial planning profession and its members demonstrate and support a professional commitment to education and a client-centered financial planning process. 

The Financial Planning Association is the owner of trademark, service mark and collective membership mark rights in: FPA, FPA/Logo and FINANCIAL PLANNING ASSOCIATION.  The marks may not be used without written permission from the Financial Planning Association.