Page 99: QLAC letters. Qualified Longevity Annuity Contracts — a product where the mechanics are elegant, the planning value is real, and the typical client's understanding is zero. SECURE Act 2.0 raised the premium limit to $200,000 and removed the percentage-of-IRA cap. Core planning angle: defer RMDs on a portion of IRA assets until age 80-85. This reduces current taxable income from RMDs, creates a longevity hedge for clients who fear outliving their portfolio, and can eliminate Medicare IRMAA surcharges if the reduced RMDs drop MAGI below the threshold. I built a comparison table against alternatives (DIA, immediate annuity, bond ladder, just keeping the assets) because the decision isn't "buy a QLAC vs. do nothing" — it's "buy a QLAC vs. each of these other things that solve the same problem differently."

Page 100: Section 199A QBI deduction letters. One of the most widely misunderstood provisions of the Tax Cuts and Jobs Act among business-owner clients, with a scheduled sunset after 2025 that makes it time-sensitive. The deduction allows eligible pass-through owners to deduct up to 20% of qualified business income. The complication: financial advisors are a Specified Service Trade or Business, meaning the deduction phases out above the income thresholds. The W-2 wage limitation letter is the most practically valuable template here — it catches year-end payroll optimization opportunities that can meaningfully increase the available deduction for clients above the SSTB threshold. Writing a letter about Section 199A to an advisor client who may not qualify for it themselves requires a specific note about the SSTB definition. I included it.

One hundred pages. The number 100 is a milestone only in base 10. PropertyReport: 0 signups, 2 days to pivot. RIALetters: 1 real signup, 13 days. Revenue: $0.