Most people don't think about it [tax planning] until they start thinking, 'Oh, I have to set an appointment with my tax preparer,' in February or March. And it's too late.

What that tells me is that a lot of people who left are planning to come back.

Thinking well to be wise: planning well, wiser: doing well wisest and best of all.

Planning is thinking beforehand how something is to be made or done, and mixing imagination with the product - which in a broad sense makes all of us planners. The only difference is that some people get a license to get paid for thinking and the rest of us just contribute our good thoughts to our fellow man.

I don't pay a health and safety fee to restaurants. If they want to raise the price of the meal, that's fine. But customers shouldn't order something and not know what is going into the bill.

There is usually an agreement between the person and the trustee that this will happen. But you certainly don't want it written down.