Sitting here looking out my office window I can see the subtle difference in the landscape, a red or orange leaf here and there, the morning sky a little grayer, there is a damp chill in the air.

I take a deep breath because I know what is coming. The last quarter of the year. The winding down of a successful financial outcome for my business clients. The mad rush to make year end tax deductible contributions to profit sharing and 401(k) plans, or to establish brand new cash balance plans. Revisiting their Corporate Owned Life strategies. And the scramble to see if they are satisfying their ACA requirements and prepare for first of the year renewals health insurance renewals.

The fall season has traditionally been associated with winding down. In my experience with corporate clients it is a time of accounting and planning. Anticipation of a new year implementing new ideas or productions. I can
feel the excitement when I talk to people about where they ended up this year and what is planned for next. It is invigorating!

The last quarter has always been my busiest time of the year. I learned a long time ago not to only accept it but to embrace it.

There is a tranquility about working hard and traveling the countryside in the fall and early winter to meet with old and new clients. The smells of wood burning fireplaces, the spectacular fall colors, the conversations about last weekends football games. Tailgates and cookouts. Anticipation of the upcoming holidays.

And so I begin my 32nd fall in an industry that I have come to love. It is the last day of summer. I am son looking forward to seeing all of you soon.