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Simply click on the title of an article below to view its complete text:   New Tools Make College Planning Easier Planning for college is quite often a very stressful process. First, you determine which educational institution your student will attend and deal with the process of gaining admittance.   Tax Aspects of Owning a Second Home Many taxpayers currently own or plan to purchase a second home. You may view your second home for personal pleasure only or as an investment for tax benefits and appreciation. Perhaps you are somewhere in between.   One-person 401(k) Plans for the Small Business Owner One-person 401(k) plans are becoming increasingly popular for businesses that employ only the owner. Given the right circumstances, such plans can allow a large amount to be contributed on behalf of the owner while maintaining flexibility in making contributions in future years.