# Willow Financial

> Your retirement dreams deserve better than business as usual

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## Posts

### [Blog](https://willowfinancialnwa.com/blog/)

**Published:** August 8, 2022
**Author:** Kraig Bond

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### [ Net Unrealized Appreciation (NUA): Company Stock in Your 401(k) Can Be Simpler Than It Looks](https://willowfinancialnwa.com/net-unrealized-appreciation-nua-company-stock-in-your-401k-can-be-simpler-than-it-looks/)

**Published:** October 8, 2026
**Author:** administration@willownwa.com

**Content:**

If you have spent years at Walmart, J.B. Hunt, Tyson, or a Northwest Arkansas vendor, some of your workplace retirement plan may sit in your employer’s stock. When you leave, retire, or reach 59½, a tax rule called **net unrealized appreciation** (NUA) may give you a different way to handle those shares than a standard rollover.

NUA has a reputation for being complicated. The Willow Team’s view is that it seems complicated, but it can be simple. Most NUA decisions come down to three paths and four considerations.

**This article is for education only.** It is not tax, legal, or investment advice. Eligibility depends on your plan document, your plan’s distribution options, and your own basis records. Talk with a CPA or tax professional before you act. Willow Financial is not affiliated with Walmart, J.B. Hunt, or Tyson.

## What net unrealized appreciation is, in plain English

When employer stock leaves a qualified plan like a 401(k) as actual shares (called “in kind”), the tax code splits its value into pieces:

- **Cost basis** (what the plan paid for the shares) is taxed as ordinary income in the year of the distribution.
- **Net unrealized appreciation (NUA)** is the growth while the shares sat in the plan. The IRS describes it as “the net increase in the securities value while they were in the trust.” It is generally not taxed until you sell, and then it is taxed as long-term capital gain, no matter how long you held the shares after the distribution.
- **Growth after the distribution** is short-term or long-term capital gain, depending on how long you hold the shares from the distribution date.

Three gates generally have to line up ([IRS Publication 575](https://www.irs.gov/publications/p575)):

1. **A triggering event:** separation from service (for employees), reaching 59½, death, or disability (for the self-employed).
2. **A lump-sum distribution:** your entire balance from all of the employer’s plans of the same kind, paid out within a single tax year. The non-stock money can be rolled to an IRA in that same year. It just cannot stay in the plan.
3. **Shares out in kind to a taxable account.** Shares rolled into an IRA lose NUA treatment.

## A hypothetical example

![](https://willowfinancialnwa.com/wp-content/uploads/2026/10/NUA-Image-1024x538.png "NUA Image - Willow Financial")To see why people look at NUA at all, here is a simplified, hypothetical example. Pat’s 401(k) holds employer stock worth $200,000 with a plan cost basis of $40,000, so the NUA is $160,000. The example assumes a flat 24% ordinary income tax rate, a flat 15% long-term capital gains rate, and that the shares are sold right away.

- **Using NUA:** Pat pays ordinary income tax on the $40,000 basis ($9,600), then long-term capital gains tax on the $160,000 of NUA when the shares are sold ($24,000), for a total of $33,600.
- **Rolling to an IRA and withdrawing:** if Pat instead rolls the shares to an IRA and withdraws the full $200,000, all of it is taxed as ordinary income, or $48,000 at the same flat rate.

That gap is why NUA gets attention, but it is not the whole picture. Money left in an IRA can keep growing tax-deferred. In a separate hypothetical from [Schwab](https://www.schwab.com/resource/nua) with different assumptions (a $100,000 stock position with a $40,000 basis, the same flat rates, 6% annual growth, and NUA at age 62), it took about nine years for the after-tax value of the stock diversified in an IRA to overtake the NUA approach. Schwab notes that results will vary and that the break even shifts with the cost basis and tax rates. Your time horizon can matter as much as the rate difference.

*Hypothetical example for illustration only. It uses flat tax rates and ignores tax brackets, state tax, the 3.8% net investment income tax, any 10% additional tax that may apply, and the value of continued tax deferral. It is not a projection, does not represent any actual client or investment, and your results will differ.*

## The first thing we look at: cost basis

When someone tells us, “I have company stock in my 401(k),” the first thing the we review is the cost basis in that stock position.

Basis is the amount taxed up front when you use NUA. A low basis limits that upfront taxable amount. If the basis is $20,000, you are looking at a taxable distribution of $20,000, which is a lot easier to absorb than a basis of $200,000.

Age matters here too. If you are under 59½, the 10% additional tax on early distributions may apply. Because only the portion included in income is subject to it, practitioner sources such as Schwab and The CPA Journal apply that 10% to the cost basis, not to the NUA. The “rule of 55” exception can remove it for someone who separates from service in or after the calendar year they turn 55. That exception applies to qualified plans, not IRAs.

## The lump-sum rule and timing

The lump-sum requirement is where people tend to trip. Schwab, Kitces, and Fidelity note that after a triggering event, the first year you take a distribution generally becomes the NUA year. A small withdrawal after you leave can close the window until the next triggering event. Check how any withdrawal affects NUA eligibility before you take it.

Timing also shapes the tax picture. If someone retires midyear, one approach is to delay the distribution and rollover to the next tax year, so the basis income is not stacked on top of that year’s salary. In a year when a required minimum distribution is due, that amount generally has to come out first and cannot be rolled over. Two more timing checks: ask the plan whether any employer contribution (such as a profit-sharing deposit) is still to come, since a later deposit can complicate the lump sum, and remember that a distribution is generally irreversible once it is done.

## Three NUA paths

If you are weighing NUA, these are the three paths. Depending on your plan, you may also be able to leave your balance in the plan for now, move it to a new employer’s plan, or cash it out. Each has its own trade-offs, and leaving company stock in the plan may keep NUA available at a later triggering event, such as reaching 59½.

### Path 1: Take the NUA distribution on all company shares

All employer shares come out in kind to a taxable brokerage account, and everything else in the plan is rolled to an IRA in the same tax year. You pay ordinary income tax on the cost basis now. The NUA is taxed at long-term capital gains rates later, when you sell.

### Path 2: Use NUA on part of the shares

Some company shares are distributed in kind to a taxable brokerage account, and the rest (remaining shares plus other investments) are rolled to an IRA. This still has to be part of the same lump-sum distribution, all within one tax year (Pub 575). Whether you can choose specific lower-basis shares depends on how your plan tracks basis, so ask the plan before assuming.

### Path 3: Roll everything to an IRA and do not use NUA

The full balance goes to an IRA. Nothing is taxed at the rollover, and future withdrawals are generally taxed as ordinary income. For some households, continued tax deferral may matter more than the capital gains treatment.

Plans and IRAs can differ in investment choices, fees, services, and protection from creditors. Shares moved to a taxable brokerage account generally lose the creditor protection they had inside the plan. Compare these before you move anything.

## Four considerations that drive the choice

1. **Cost basis and current market value of the stock.** The bigger the gap between basis and today’s value, the more NUA there is to work with. A high basis means more ordinary income up front and less benefit from NUA.
2. **Age.** Your age at separation affects whether the 10% additional tax may apply to the basis, and how long you may be relying on the money.
3. **Short-term tax picture.** Salary, severance, or a bonus in the distribution year can push the basis income into a higher bracket. This is where timing the distribution can help.
4. **Portfolio diversification impact.** Using NUA can mean holding a large position in one company outside the plan.

## Tax diversification and concentration

When people hear “diversification,” they usually think about companies, indexes, or stocks versus bonds. Tax diversification matters too, and the Willow Team considers it heavily in retirement planning.

That has to be weighed alongside portfolio diversification. Schwab notes that over concentration becomes a concern when a single stock is more than 10% of a portfolio. If using NUA leaves a [concentrated position in your employer’s stock](https://willowfinancialnwa.com/3-strategies-for-addressing-appreciated-stock/), it may make sense to plan how to reduce that position over time, based on your risk tolerance. This is part of broader [wealth management](https://willowfinancialnwa.com/services-pricing/), not a one-time tax move.

## What happens at death: the step-up question

Many families assume heirs get a full step-up in basis. With NUA, that is not the case. Shares held in a brokerage account after an NUA distribution do not receive a step-up in basis on the NUA portion at death. Under Rev. Rule. 75-125, the NUA is treated as income in respect of a decedent, so the heir’s basis is generally the date-of-death value minus the NUA. Appreciation after the distribution can receive a step-up. This is worth weighing from the start.

## Check your own plan first

Plan rules decide what is actually possible. Based on public filings:

- **Walmart 401(k) Plan:** the plan’s annual report (Form 11-K) says the default payout at separation is cash, but participants may elect to receive whole shares of Walmart stock to the extent their account is invested in it.
- **J.B. Hunt:** the plan’s official name is the J.B. Hunt Transport Services, Inc. Employee Retirement Plan. Its 11-K describes payouts in cash only. Confirm with the plan administrator whether in-kind share distributions are available.
- **Tyson and vendor employers:** check your plan’s fund lineup and summary plan description, and confirm with your plan administrator.

State tax treatment of the basis and the NUA is a question for your CPA.

## Practical takeaway

Net unrealized appreciation seems complicated, but it can be simple: look at your cost basis, pick from three NUA paths, and weigh four considerations. The best time to do that is before a retirement date or separation, not after the first withdrawal.

This article does not recommend any option; the right choice depends on your situation.

If a retirement date or separation is on your calendar, the Willow Team would be glad to help you map it out ahead of time. [Reach out here](https://willowfinancialnwa.com/contact-us/) to start the conversation.

---

### Sources for further reading

- IRS: [Publication 575, Pension and Annuity Income](https://www.irs.gov/publications/p575)
- IRS: [Topic No. 412, Lump-Sum Distributions](https://www.irs.gov/taxtopics/tc412)
- IRS: [Exceptions to tax on early distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions)
- IRS: [Rollovers of Retirement Plan and IRA Distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/rollovers-of-retirement-plan-and-ira-distributions)
- Charles Schwab: [Net Unrealized Appreciation (NUA)](https://www.schwab.com/resource/nua)
- Charles Schwab: [The Risk of Holding Too Much Company Stock](https://www.schwab.com/learn/story/risk-holding-too-much-company-stock)
- Fidelity: [Make the most of company stock in your 401(k)](https://www.fidelity.com/learning-center/personal-finance/retirement/company-stock)
- Kitces.com: [401(k) Net Unrealized Appreciation (NUA) Rules And Caveats](https://www.kitces.com/blog/net-unrealized-appreciation-irs-rules-nua-from-401k-and-esop-plans/)
- The CPA Journal: [Planning Considerations for Net Unrealized Appreciation](https://www.cpajournal.com/2026/10/07/planning-considerations-for-net-unrealized-appreciation-2/)
- SEC: [Walmart 401(k) Plan Form 11-K](https://www.sec.gov/Archives/edgar/data/104169/000010416926000136/wmt-20260716.htm)
- SEC: [J.B. Hunt Employee Retirement Plan Form 11-K](https://www.sec.gov/Archives/edgar/data/728535/000143774926021820/jbht20261231_11k.htm)

---

*Educational information from Willow Financial. Not individualized tax, legal, or investment advice. Willow Financial is not affiliated with or endorsed by Walmart, J.B. Hunt, or Tyson. Tax rules and plan provisions change, and eligibility depends on your plan document and records. Review current plan materials and consult a CPA or tax professional before you act.***Willow Financial** · Northwest Arkansas · [willowfinancialnwa.com](https://willowfinancialnwa.com/)

**Categories:** Uncategorized

---

### [Walmart's ASPP Is Moving to Merrill: Here's What You Need to Know Before July 31](https://willowfinancialnwa.com/walmarts-aspp-is-moving-to-merrill-heres-what-you-need-to-know-before-july-31/)

**Published:** July 29, 2026
**Author:** administration@willownwa.com

**Content:**

If your inbox has been filling up with emails about [Walmart's Associate Stock Purchase Plan (ASPP)](https://rg.ml.com/2026/Client/WALMART/20252936/walmart-aspp-us.html#faq), you may be wondering whether there's something you need to do before the program transitions from Computershare to Merrill.

For most associates, the answer is simple: **probably not.**

Unless you were already planning to sell shares or make changes to your payroll contributions, your account, existing shares, and current contribution elections will transfer automatically. The biggest thing to know is that beginning **July 31**, the ASPP will enter a temporary blackout period while the transition takes place. During that time, you won't be able to access your account or make certain changes until the transition is complete.

## **What's Changing?**

From **July 31 through August 20**, Walmart's ASPP will transition from Computershare to Merrill. Beginning on or about **August 21**, associates will access their accounts through Merrill's Benefits OnLine website and mobile app.

The move is intended to create a more streamlined experience by bringing the ASPP and Walmart's 401(k) under the same provider. According to Walmart's transition materials, Merrill is expected to eliminate online trading commissions for Walmart shares in the ASPP. Other fees or charges may still apply. Review [Merrill's current fee schedule](https://rg.ml.com/2026/Client/WALMART/20252936/walmart-aspp-us.html#faq) for details.

Based on Walmart's transition materials, the ASPP's core features including payroll contributions, contribution limits, and the company match are expected to remain unchanged.

## **Do You Need to Take Action?**

For most associates, **no action is required**.

However, if you were already planning to make changes to your account before the transition, you'll want to act before the blackout period begins.

Specifically, **July 30** is the last day to:

- Sell shares.
- Change your payroll contribution amount.

Beginning **July 31**, your account will be temporarily unavailable while it transfers to Merrill. During the blackout period, you won't be able to buy or sell shares, transfer shares, or make changes to your payroll contribution elections. Access to your account will return once the transition is complete on or about **August 21**.

Associates with unique circumstances such as a P.O. Box address or certain joint account arrangements may have additional requirements and should review Walmart's transition communications carefully.

## **What to Expect After the Transition**

Once your account is active at Merrill, you'll manage your ASPP through the Benefits OnLine website or mobile app. You'll also be able to update payroll contributions, manage your account, and sell shares through the new platform once the blackout period has ended

## **A Good Reminder to Check on Your Financial Plan**

While this transition is largely administrative, it can also serve as a helpful reminder to check in on your overall financial picture.

Changes like this often prompt us to log in to our accounts, review our benefits, and make sure everything is working as expected. As you're getting familiar with the new platform, consider taking a few extra minutes to review your broader financial plan. [Are your savings still aligned with your goals? ](https://willowfinancialnwa.com/services-pricing/)Have your financial priorities changed over the past year? Are your beneficiary designations and account information up to date?

Using moments like this to pause, review, and stay organized can help you feel more confident about your financial future.

If you have questions about how your employee benefits fit into your overall financial plan, consider speaking with a financial professional to evaluate your options based on your individual circumstances and goals.

**Categories:** Arkansas

**Tags:** Investing, Walmart

---

### [2026 401(k) Contribution Limits and What to Know Before Year-End](https://willowfinancialnwa.com/2026-401k-contribution-limits-and-what-to-know-before-year-end/)

**Published:** September 18, 2026
**Author:** administration@willownwa.com

**Content:**

4–6 minutes

Before the calendar flips, **2026 401(k) contribution limits** give you a practical reason to open your workplace plan and make an **educated decision**, not a guilt-driven one and not an automatic max.

The IRS raised the ceilings again. Your paycheck election, standard versus catch-up settings, and Roth versus traditional choice (where your plan allows it) still only change when you change them. Year-end is when that review pays off: you can still adjust withholding, confirm both contribution settings, and weigh cash flow against the rest of your benefits.

The most important objective is not to hit every dollar the IRS allows. It is to decide, with clear eyes, what fits your household for the rest of this year and into 2026.

## 2026 401(k) contribution limits: the numbers to know

Per the IRS ([IR-2025-111](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500)):

- The elective deferral (standard) limit for 401(k), 403(b), governmental 457 plans, and the Thrift Savings Plan is **$24,500**.
- The standard catch-up for participants age **50 and over** is **$8,000**. Combined with the elective deferral limit, that is generally up to **$32,500**.
- Under SECURE 2.0, participants ages **60, 61, 62, and 63** have a higher catch-up of **$11,250** for 2026. Combined with the elective deferral limit, that is generally up to **$35,750**.

Those figures are ceilings. Your employer's plan, payroll, and plan portal still control what actually comes out of your paycheck.

![](https://willowfinancialnwa.com/wp-content/uploads/2026/09/2026-401k-Image-1024x538.png "2026 401k Image - Willow Financial")## Before year-end: open the workplace plan and check the election

A higher limit does not rewrite last year's election. Before year-end, it is worth asking:

1. Does my current percentage or dollar deferral still match what I intend under the new ceilings?
2. If I want more of the new room, can my cash flow support a higher paycheck election for the remaining pay periods?
3. If I was already near the old ceiling, do I want to **increase** toward 2026's room, or **adjust** so my dollar contributions stay roughly where they were?

Raising a 401(k) deferral toward the limit can be a useful planning choice for some households. It can also tighten take-home pay in a year when other goals need cash. Year-end is a good time to test that trade-off against the next few paychecks, not against a vague sense that you "should" be maxing.

## Standard vs catch-up: confirm both settings in your portal

Many people believe they are "maxing" because one contribution field looks full. At many plan sites (including some Merrill or Schwab access portals), catch-up is controlled separately from the elective deferral. In plain terms: two settings (sometimes two slider bars), one for the regular limit and one for catch-up.

Before year-end, confirm both in your own portal. Do not assume every screen looks the same. If only the core setting is raised, you may leave catch-up room unused even though you intended to use it. If you are ages 60-63 and want the higher **$11,250** catch-up, both settings matter, not just the headline deferral percentage.

## Roth vs traditional: tax structure, plus the 2026 catch-up wage rule

"Should I use Roth or traditional?" is a fair year-end question. It is rarely the only question.

Focus on **overall tax structure**: how Roth versus traditional contributions interact with your expected tax picture, other savings, and when you might need flexibility. Prior-year returns can inform the conversation. Scenario work usually matters more than product labels on a statement.

Beginning in 2026, if your plan offers Roth catch-up and your prior-year wages with that employer exceeded **$150,000**, catch-up contributions generally must be Roth. Confirm how your plan and payroll apply that rule before you change elections. That check belongs in the same year-end review as your core and catch-up settings.

Late in the year, the practical question often narrows to: are you going to push toward the limit, or not? That still belongs in the context of taxes and cash flow, not as a December reflex.

## Walmart associates: RSUs and ASPP as cash-flow levers before year-end

[If you work at Walmart](https://www.benefits.ml.com/login/login), two benefits often sit next to the 401(k) decision:

- [**RSUs** (restricted stock units)](https://willowfinancialnwa.com/3-strategies-for-addressing-appreciated-stock/), and
- [**ASPP** (the associate stock purchase plan)](https://willowfinancialnwa.com/walmarts-aspp-is-moving-to-merrill-heres-what-you-need-to-know-before-july-31/).

Treat them as **cash-flow levers**, not as a tour of every Walmart benefit. Vesting, share sales, and ASPP purchases can change when cash is available and how much room you have to raise (or protect) a 401(k) deferral before year-end. Modeling the paycheck election without those levers can make a contribution feel either more affordable or more painful than it really is.

## The objective: an educated decision, not guilt or fear

You do not have to increase your contribution because the limit rose. You also do not have to freeze because take-home pay feels sacred.

Before year-end, the useful path is to weigh the trade-offs [with an advisor](https://willowfinancialnwa.com/contact-us/): remaining paychecks and cash flow, Walmart equity and ASPP timing if those apply, Roth versus traditional in your tax structure (including the 2026 Roth catch-up wage rule if it applies to you), and whether both portal settings (core and catch-up) match the plan you think you elected.

Higher **2026 401(k) contribution limits** create options. Options still deserve a clear-eyed, educated decision.

---

### Practical takeaways (before year-end)

1. Confirm the 2026 ceilings that apply to you (**$24,500** standard; **$8,000** age 50+ catch-up, generally up to **$32,500**; **$11,250** ages 60-63 catch-up, generally up to **$35,750**) against your plan documents and payroll.
2. Revisit your paycheck election now: increase toward the new room, hold, or adjust so dollar contributions stay where you intend for the rest of the year.
3. In your plan portal, confirm both elective deferral and catch-up settings (many sites separate them; Merrill or Schwab access portals are examples only; verify your own screen).
4. If your plan offers Roth catch-up and your prior-year wages with that employer exceeded **$150,000**, catch-up contributions generally must be Roth beginning in 2026. Confirm how your plan and payroll apply that rule before you change elections.
5. If you are a Walmart associate, model [RSUs](https://willowfinancialnwa.com/3-strategies-for-addressing-appreciated-stock/) and [ASPP](https://willowfinancialnwa.com/walmarts-aspp-is-moving-to-merrill-heres-what-you-need-to-know-before-july-31/) as cash-flow levers alongside the 401(k) election.
6. Do not elect from guilt, auto-max habit, or fear. Make an educated decision [with an advisor](https://willowfinancialnwa.com/contact-us/).

---

*Educational information from Willow Financial. Not individualized financial, tax, or legal advice. Contribution limits are set by the IRS and may interact with plan-specific rules. Willow is not affiliated with or endorsed by Walmart, Merrill, or Schwab. Plan rules and custodian interfaces change. Review current plan documents and consult appropriate professionals before you change elections.*

**Categories:** Uncategorized

---

### [Walmart DCMP: Executive Compensation](https://willowfinancialnwa.com/walmart-dcmp-executive-compensation/)

**Published:** August 28, 2026
**Author:** administration@willownwa.com

**Content:**

If you’re eligible for Walmart’s Deferred Compensation Matching Plan (DCMP), you have another financial decision to make.

And it can feel more complicated than the Walmart 401(k).

How much should you defer? How does the DCMP match work? What payout option should you choose? How should you invest the money?

Those questions can lead some Walmart executives to put off learning about deferred compensation altogether.

That can be a missed opportunity.

The **Walmart Deferred Compensation Matching Plan** can be a powerful planning tool when it fits your situation. The key is understanding how the DCMP works alongside your executive compensation package and other Walmart employee benefits and your larger financial plan.

## How Does the Walmart Deferred Compensation Match Work?

The Walmart DCMP offers eligible executives another opportunity to save on a pre-tax basis.

It can also provide an additional Walmart match.

According to Walmart's DCMP guide, Walmart matches eligible DCMP contributions dollar for dollar, up to 6% of eligible compensation above the applicable IRS compensation limit.

That makes the match an important part of the decision.

Some executives focus first on maxing out their Walmart 401(k). But you don't have to max out your 401(k) before participating in the DCMP if you're otherwise eligible.

That distinction matters.

Focusing exclusively on the 401(k) could cause an eligible executive to overlook the potential DCMP match.

At the same time, DCMP contributions reduce your 401(k)-eligible wages. Your Walmart 401(k) and deferred compensation decisions should therefore be evaluated together.

## Use the Walmart DCMP Match Calculator

The **[Walmart DCMP Match Calculator](https://walmartdcmpmatchcalculator.com/)** can help you understand how the two benefits interact.

The calculator allows you to model different Walmart 401(k) and DCMP elections. You can then see how different deferral amounts may affect the company match.

It's a useful starting point.

The next question is whether those numbers make sense for your personal financial plan.

## Consider Your Other Walmart Benefits and Assets

Deferred compensation affects your current cash flow.

If you defer more income, less may be available in your paycheck today. That's why it can be useful to look beyond your salary when evaluating a DCMP strategy.

Some Walmart executives may also have assets from **Walmart restricted stock units (RSUs)** or shares accumulated through **Walmart's Associate Stock Purchase Plan (ASPP)**.

Those assets can be part of the larger planning conversation.

For example, an associate might evaluate whether existing assets could help support current cash-flow needs while more compensation is deferred into the DCMP.

That doesn't mean selling Walmart stock or using vested RSUs is right for everyone.

It means your **Walmart deferred compensation strategy shouldn't be evaluated in isolation**.

Your 401(k), vested restricted stock units, Associate Stock Purchase Plan shares, other investments, cash flow, taxes, and retirement goals may all affect the decision.

## Walmart Deferred Compensation and Early Retirement

The DCMP may also deserve extra attention if you're considering retiring early.

Walmart's plan guide states that DCMP distributions don't carry an age-based early-distribution penalty. That's an important difference from the 401(k), where distributions before age 59½ may be subject to a 10% penalty.

That difference can create additional planning possibilities for someone expecting to leave Walmart before age 59½.

But the payout strategy matters.

The Walmart DCMP offers different distribution options, including lump-sum payments and annual installments. Those elections can affect how and when you receive your deferred compensation after leaving Walmart.

There isn't one payout strategy that's right for every associate. It is important to note as well that the funds are not available till after you leave employment with Walmart.

Your expected retirement date, career plans, cash-flow needs, taxes, investments, and other assets can all be relevant.

That's why the payout decision deserves attention well before retirement.

## Don't Wait Until DCMP Enrollment to Start Planning

The biggest DCMP mistake may be simply not learning about it.

The plan requires more decisions than many associates are accustomed to making with their Walmart 401(k). But those additional decisions are also why planning ahead matters.

Start by understanding:

- How the Walmart DCMP match works
- How DCMP contributions interact with your Walmart 401(k)
- How much compensation you can comfortably defer
- How your RSUs, ASPP shares, and other assets fit into your financial picture
- When you expect to retire or leave Walmart
- How different DCMP payout options could fit into that timeline

The plan provider can help you understand the DCMP's features, rules, and available elections.

A financial planner can help you answer a different question:

**Does Walmart deferred compensation make sense as part of my overall financial plan?**

That's a [conversation worth having](https://willowfinancialnwa.com/contact-us/) before you're facing an enrollment deadline.

### Important Considerations

Deferred compensation and other investments involve risk. Investment options can also have different liquidity characteristics. Understand the investment and liquidity risks associated with your available options before making an election.

This article is intended for educational purposes and should not be considered individualized financial, investment, or tax advice. Plan provisions, eligibility requirements, contribution limits, tax rules, and other details can change. Consult Walmart's current plan documents and appropriate financial and tax professionals before making an election.

**Categories:** Arkansas, Executive Compensation, Financial Advising, Investments

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### [Trump Accounts: A Guide for Walmart Home Office Executives](https://willowfinancialnwa.com/trump-accounts-a-guide-for-walmart-home-office-executives/)

**Published:** July 8, 2026
**Author:** administration@willownwa.com

**Content:**

There has been no shortage of conversation surrounding Trump Accounts since they were signed into law. Now that these new accounts are officially available as of **July 4, 2026**, families have a new option to consider when saving for a child's future. While much of the speculation has ended, many executives are still asking the same questions: How do Trump Accounts work? Who is eligible? And how might they fit into an overall financial plan?

For Walmart Home Office executives, there is another reason to pay attention. The legislation allows employers to offer payroll deduction options and employer contributions to eligible Trump Accounts through their benefits programs. While participation is voluntary for employers, executives should watch for future communications from Walmart's HR department regarding whether these features will be available and how they may be administered.

Before deciding whether a Trump Account belongs in your family's financial strategy, it's important to understand how these new accounts work.

## **What Is a Trump Account?**

A Trump Account is a custodial-style traditional IRA created specifically for children under age 18. Although a parent or guardian manages the account while the child is a minor, the child is the legal owner of the assets. Once the child reaches adulthood, the account transitions to follow traditional IRA rules, with additional guidance depending on the account custodian.

One of the most talked-about features is the federal government's planned **$1,000 seed contribution** for eligible U.S. citizens born between January 1, 2025, and December 31, 2028. Families whose children do not qualify for the seed contribution may still open and fund a Trump Account if they meet the eligibility requirements.

The goal is straightforward: encourage long-term investing early in a child's life through a simple, low-cost investment vehicle.

## **How Do Trump Accounts Work?**

Unlike many retirement accounts, Trump Accounts do **not** require the child to have earned income before contributions can be made. Instead, funding may come from several different sources, including:

- Parents, grandparents, or other individuals
- Employer contributions
- Employee payroll deductions, if offered by the employer
- Qualified charitable organizations
- The federal government's one-time seed contribution for eligible children

Individual, employer, and employee payroll contributions generally count toward the annual contribution limit, while certain government and qualified charitable contributions do not. Since different contribution sources receive different tax treatment, maintaining accurate records is important.

## **Investment Options Are Designed to Be Simple**

Trump Accounts intentionally limit investment choices.

Rather than allowing investments across the full market, these accounts are restricted to low-cost index mutual funds or exchange-traded funds (ETFs) that primarily track broad U.S. equity indexes. Investment expenses are capped at 0.10%, and leveraged investments are prohibited.

The objective is to provide diversified, low-cost exposure to the stock market while reducing complexity for families.

## **How Do Trump Accounts Compare to Other Savings Options?**

Many executives already save for their children through 529 education savings plans, custodial brokerage accounts, or Roth IRAs for children with earned income. Trump Accounts don't necessarily replace those options they simply add another tool to consider.

For example:

- **529 plans** remain focused on education savings and offer tax advantages for qualified education expenses.
- **Custodial Roth IRAs** require earned income but may provide tax-free qualified withdrawals later in life.
- **UGMA and UTMA accounts** offer greater flexibility but have different tax rules and fewer withdrawal restrictions.
- **Trump Accounts** are designed for long-term investing, limit investment options, and generally prohibit withdrawals before age 18. After that, traditional IRA rules generally apply.

Which account is most appropriate depends on your family's goals, tax situation, and long-term planning objectives.

## **What Walmart Home Office Executives Should Watch For**

One feature that makes Trump Accounts unique is the ability for employers to facilitate contributions through payroll deductions and employer-funded contributions.

However, these features are **optional** for employers not automatic.

As implementation continues, Walmart Home Office executives should watch for announcements from Walmart's HR department regarding whether payroll deduction options or employer contributions will become part of the company's benefits offering. Understanding these details may help determine whether participating through payroll makes sense as part of your family's broader savings strategy.

## **Before You Decide**

As with any financial account, the decision isn't simply whether to open one it's how it fits alongside everything else you're already doing.

Questions worth considering include:

- Should you prioritize a Trump Account or continue maximizing other savings vehicles?
- How might future withdrawals affect taxes?
- How does a Trump Account complement your retirement savings, education planning, and other investment goals?
- If Walmart offers payroll contributions, how should those fit into your family's overall financial plan?

These are planning questions, and the answers will vary from family to family.

## **We're Here to Help**

Trump Accounts represent a new opportunity for families, but understanding the rules is only the first step. Determining how they fit into your broader financial strategy is where thoughtful planning can make a difference.

If you'd like to [learn more](https://bookings.cloud.microsoft/book/WillowOnboardingCalendar@willownwa.com/?ismsaljsauthenabled) about how Trump Accounts work, understand the contribution rules, discuss future withdrawal considerations, or evaluate how they may fit alongside your retirement savings, education planning, and other investment goals, Willow Financial is here to help.

Our goal is to provide Walmart Home Office executives with the education and guidance needed to make informed financial decisions that align with their family's long-term objectives.

**Categories:** Uncategorized

---

### [Why Some Families Are Gifting Assets “Upstream” to Reduce Future Taxes](https://willowfinancialnwa.com/why-some-families-are-gifting-assets-upstream-to-reduce-future-taxes/)

**Published:** May 15, 2026
**Author:** administration@willownwa.com

**Content:**

When most people think about gifting strategies, they picture money moving from parents to children or grandchildren. But in some situations, families may benefit from thinking about wealth transfers in the opposite direction.

It’s called “[upstream gifting](https://www.schwab.com/learn/story/how-passing-assets-to-parents-can-lower-taxes),” and while it’s certainly not appropriate for every family, it’s one example of how in certain circumstances, coordinated estate and tax planning strategies may help improve tax efficiency for some families. These are often the kinds of opportunities families don’t realize exist until someone takes a closer look.

## **What Is Upstream Gifting?**

At a high level, upstream gifting involves transferring appreciated assets from an adult child to a parent or older family member. If structured appropriately and aligned with the family’s broader estate plan, the assets may eventually pass back to the next generation through inheritance.

Why would someone do this?

Under current federal tax law, certain inherited assets may receive a step-up in cost basis at death, although the availability and impact of this treatment depends on individual circumstances and future tax law. In some cases, inherited assets may receive a basis adjustment to fair market value at the owner’s death under current law, which could reduce future capital gains exposure. Depending on the family’s circumstances, the strategy may create tax efficiencies in certain situations.

## **A Real-Life Example**

We recently worked with a client who had accumulated a substantial position in Walmart stock over several decades. Much of the stock had been held since the 1990s, which meant there was a very large, unrealized capital gain embedded in the account.

Selling the shares outright would have created a significant tax bill.

During planning conversations, we also reviewed the client’s mother’s financial picture. She was financially secure, had her own brokerage assets, and was in a much lower tax bracket. The client was also an only child, which simplified some of the estate planning considerations that can arise when multiple heirs are involved.

After discussions around the family’s estate plan, overall financial goals, and potential risks, the client transferred shares to their mother.

Several things happened as a result:

- The future dividend income shifted to the mother’s lower-tax return

- The shares continued growing outside of the client’s taxable estate

- Upon the mother’s passing, the client is expected to inherit the shares with a step-up in cost basis

Depending on future tax law and the family’s circumstances, a basis adjustment could reduce future capital gains exposure.

Of course, strategies like this require careful coordination and are highly dependent on family circumstances, tax laws, and estate planning considerations. But it illustrates an important point: Comprehensive planning discussions can sometimes uncover strategies families may not have previously considered.

## **The Little Things Matter** 

One thing we often tell clients is this:

If they didn’t have us tomorrow, they would probably still be okay. Their retirement goals may still be achievable. Their financial foundation may already be strong.

But our role is to continually look for ways to make things a little better.

Sometimes that means identifying investment opportunities. Sometimes it means improving efficiency. And sometimes it means uncovering planning strategies most people have never heard of.

Not every idea will apply to every family. In fact, upstream gifting can create additional considerations involving:

- siblings or unequal beneficiaries,

- creditor exposure,

- remarriage concerns,

- Medicaid planning,

- and the parent’s own estate structure.

That’s why these conversations should always involve coordination with estate attorneys, tax professionals, and financial advisors before implementing anything.

## **Planning Isn’t Just About Big Decisions** 

Many people think financial planning is only about major milestones like retirement, selling a business, or creating an estate plan.

But in practice, meaningful value is often created through a series of smaller planning decisions made over time, particularly when tax, investment, and estate considerations are evaluated together.

Sometimes those conversations lead to strategies families may not have previously considered, including techniques designed to [improve tax efficiency or align assets](https://www.metrodetroitfepc.org/assets/Councils/MetroDetroit-MI/library/NEWSLETTER%208-18.pdf) more intentionally with long-term family goals.

Upstream gifting is one example. Under current tax law, certain inherited assets may receive a step-up in cost basis at death, which in some situations could reduce future capital gains exposure for heirs. However, strategies like this are highly dependent on individual circumstances and may not be appropriate for every family.

These arrangements can involve significant legal, tax, and family-governance considerations, including:

- loss of control over gifted assets,

- creditor exposure,

- remarriage or beneficiary complications,

- Medicaid and long-term care planning concerns,

- the possibility of future tax law changes,

- and the risk that assets may ultimately be distributed differently than originally intended.

That’s why planning strategies involving gifting or estate transfers should always be evaluated in coordination with qualified legal, tax, and financial professionals before implementation.

Our role is not to guarantee outcomes or eliminate uncertainty. Rather, it is to help clients evaluate opportunities, identify tradeoffs, and make informed decisions within the context of their broader financial plan.

The goal of planning is rarely perfection. More often, it’s about making thoughtful adjustments over time that may improve efficiency, flexibility, and long-term alignment with a family’s objectives.

Sometimes the most valuable question in the planning process is simply:

“What might we be missing?” [Schedule a consultation](https://willowfinancialnwa.com/contact-us/) with us today.

Disclosure: This article is provided for informational and educational purposes only and should not be construed as individualized investment, legal, or tax advice. The examples discussed are simplified and are not intended to represent the experience of all clients or predict future outcomes. Tax and estate planning strategies involve risks and may not be appropriate for every individual or family. Outcomes depend on personal circumstances, applicable law, and future tax rules, which may change over time. Individuals should consult qualified tax, legal, and financial professionals before implementing any strategy discussed.

**Categories:** Arkansas, Financial Advising, Financial Planning

**Tags:** Estate Planning, Family Wealth Planning, Financial Planning

---

### [5 Family Wealth Planning Strategies for Retirement](https://willowfinancialnwa.com/5-family-wealth-planning-strategies-for-retirement/)

**Published:** March 20, 2026
**Author:** administration@willownwa.com

**Content:**

Family wealth planning decides whether your retirement savings support multiple generations or end with a single one. Start by naming who you are planning for, the freedoms you want to protect, and the time horizons that matter, such as short-term income needs, multi-decade growth, or intergenerational transfer. Making those priorities explicit reduces hidden conflict and forces trade-offs among lifetime spending, education funding, business continuity, and philanthropic goals.

## What you need to know

- **Define a mission:** name who you’re planning for, the freedoms to preserve, and the time horizons; convert values into measurable targets and operating rules like an income-first standard.
- **Build governance:** create a family council and a concise constitution to anchor decisions and reduce friction when markets or emotions spike.
- **Match legal tools:** choose trusts, withdrawal guardrails, and tax strategies that align with income and transfer goals so payouts remain predictable and protected.
- **Assemble advisors:** pick the right advisory mix or family office model based on complexity such as business ownership, cross-border assets, private equity, or art collections.

## 1. Define family wealth planning goals and a retirement mission

Start with a clear mission to guide both day-to-day choices and long-term transfers. List shared objectives and rank them by urgency and time horizon so the family sees where trade-offs will be required. Typical goals include lifetime retirement income, education funding, business continuity, legacy gifts, and charitable giving; putting them on paper turns intentions into decision points.

- Lifetime retirement income
- Education and human capital
- Business continuity and succession
- Legacy gifts and estate preservation
- Philanthropic impact and community commitments

Time horizon changes everything. A 10-year horizon calls for cash and low-volatility solutions, a 30-year horizon tolerates more growth and illiquidity, and a perpetuity horizon benefits from endowment-style rules and trusts. Prioritize explicitly so meetings and estate decisions do not stall over competing aims.

Turn values into measurable rules so conversations move from emotion to numbers, and use concrete tools such as target annual distributions or withdrawal guardrails to operationalize the mission. Sample templates to test with advisors include:

- **Income-first rule:** cover essential spending with guaranteed sources and use investments for discretionary amounts
- **Endowment rule:** target a 3.5% to 4.5% spending rate to preserve real capital over perpetuity.
- **Guardrail rule:** cap annual withdrawals at a percentage of liquid net worth and pause distributions if the portfolio drops by a preset threshold

Match scenarios to financial tools so the plan has concrete next steps. Accumulators ($1–3 million) typically focus on liquidity and education funding; pre-retirees ($3–10 million) balance guaranteed income with growth and add layered trusts; families with businesses or ultra-high-net-worth assets prioritize succession planning, dynasty trusts, and tolerance for illiquidity. Once priorities are set, move to a governance framework and decision rules that keep those choices consistent across generations.

## 2. Build a family governance framework to keep decisions calm

Decisions get emotional; a governance framework keeps outcomes steady. Form a family council and draft a concise family constitution that lays out mission, membership, roles, conflict-resolution steps, and amendment rules so everyone understands how choices will be made. The council is the operating forum for ongoing issues and for carrying out the constitution’s processes. For practical steps on structuring decision rights and meetings, review guidance on [five steps for establishing family governance](https://www.northerntrust.com/united-states/institute/articles/five-steps-for-establishing-family-governance? "five steps for establishing family governance").

Keep the constitution short, three to ten pages, with annexes for legal detail. A five-item starter template is:

- Mission statement and family values
- Membership rules and voting eligibility
- Defined roles: steward, trustee, beneficiary, advisor liaison
- Conflict-resolution process and meeting cadence
- Amendment procedure and document review schedule

Set a steady rhythm with an annual full-family meeting and quarterly council sessions for operational items. Start each meeting with the family story so older members frame history and values before numbers come up. A sample agenda might include family history and values (15 minutes), an education topic (20 minutes), investment and tax updates (20 minutes), decisions and action items (25 minutes), and a wrap with next steps (10 minutes).

Make decision rules explicit: use consensus for core values issues, simple majority for routine matters, and a supermajority for major changes like trust amendments. Assign clear duties to avoid overlap, with stewards focusing on values, trustees administering legal assets, beneficiaries receiving distributions, and an advisor liaison coordinating outside experts. Provide for neutral facilitation or arbitration when disputes arise, and translate governance into enforceable legal and succession documents so plans remain effective as ownership moves to the next generation.

## 3. Choose legal and tax tools that support income and transfer goals 

Legal and tax choices shape how predictable retirement income will be and how smoothly assets transfer. Revocable trusts give flexibility while the grantor lives but offer limited creditor protection and remain in the taxable estate. Irrevocable trusts, such as dynasty trusts, remove assets from the estate and can shield them from creditors at the cost of direct control. An irrevocable life insurance trust (ILIT) commonly keeps life insurance proceeds out of the estate while providing tax-efficient liquidity to heirs.

Centralize ownership when appropriate using family limited partnerships, LLCs, or holding companies to preserve control while transferring value. These structures separate economic interest from voting power and can create valuation discounts for minority transfers, so document roles in operating agreements, adopt clear distribution policies, and consider an independent manager or family council to enforce governance. Coordinate ownership structures with succession planning to reduce friction and preserve business continuity.

Tax mechanics are not one-size-fits-all, so understand annual gift exclusions, the lifetime gift and estate exemption, portability rules, and generation-skipping transfer tax before deciding whether to use exemptions now or later. Also weigh income tax consequences such as basis step-up versus retained basis, and coordinate federal planning with state estate and inheritance rules. Work with counsel and your tax advisor to tailor choices to your facts and current law. For an accessible primer on the variety of legal vehicles and [types of trusts](https://www.usbank.com/wealth-management/financial-perspectives/trust-and-estate-planning/types-of-trusts-which-should-i-choose.html?), review trusted bank guidance. If dynasty trusts are part of your plan, consider state law implications and research the [best states for dynasty trusts](https://wealth-counselors.com/blog/the-best-states-for-dynasty-trusts/).

Design trusts and entity choices to align with retirement income and preservation strategies, and use family office planning to centralize administration, valuations, and trustee actions. Once legal settings are in place, build an investment and income plan that funds your priorities and supports transfer goals, then use advisers to implement and monitor the plan.

## 4. Assemble your advisory team or pick the right family office model

Complex assets need coordination more than piecemeal advice. If your family holds private equity, has cross-border tax exposure, manages a significant art collection, runs family-owned businesses, or faces security concerns, fragmented advice can become a liability. Evaluate a single-family office, a multi-family office, or a curated external advisory team when those needs exceed what discrete advisors can coordinate.

Each model trades cost for control and convenience. A single-family office delivers bespoke services and full control but carries fixed operating costs that make sense only at substantial asset levels. A multifamily office shares infrastructure to reduce fixed costs while still providing expertise, and an external advisory network lets you pay only for specialties at the expense of central coordination. Match the model to your complexity and willingness to fund ongoing governance.

Core professionals form the backbone of an effective plan. Typical roles include a financial planner for cash flow and retirement income, a CPA for tax strategy and compliance, an estate attorney for trust strategies, a trustee or corporate trustee for fiduciary administration, an investment manager for portfolio construction, a philanthropic advisor for giving strategy, and a family facilitator for communication and education.

- Financial planner (cash flow and retirement income)
- CPA (tax strategy and compliance)
- Estate attorney (trust strategies)
- Trustee or corporate trustee (fiduciary administration)
- Investment manager (portfolio construction)
- Philanthropic advisor (giving strategy)
- Family facilitator (communication and education)

Assign a coordinator to keep documents, calendars, and decisions aligned; that role turns discrete advice into a working plan by tracking deliverables, updating legal documents, and convening reviews. Prefer fee-only advisors for clearer incentives and transparent billing, and avoid commissions or undisclosed revenue sharing that can cloud recommendations. Use your advisory model to implement the legal vehicles and distribution policies you established earlier. For guidance on advisor selection and services, see our resources at [Financial Advising, Willow Financial](https://willowfinancialnwa.com/services-pricing/).

## 5. Run your first family meeting and prioritize the next-step action plan

A meeting turns plans into action when participants arrive prepared and focused. Use a pre-meeting checklist: gather estate documents and recent account statements, write a one-paragraph scope statement that defines what you will and will not decide, confirm who will attend and their roles, and select a neutral facilitator to keep time and manage conflict. Preparing ahead raises the odds that the session produces clear decisions rather than confusion.

Follow a tight agenda that begins with story and values, then moves to education and decisions. A useful sequence is opening story and shared values (10–15 minutes), objectives and ground rules (10 minutes), an education module (15 minutes), proposals and discussion (20 minutes), action owners and deadlines (15 minutes), and a close with the next meeting date (5 minutes). Start values-first facilitation to build stewardship and alignment rather than imposing rules. For practical meeting formats and sample agendas, consult the [guide to designing an effective family meeting](https://ubs.com/content/dam/assets/wma/us/documents/designing-an-effective-family-meeting.pdf).

Short education modules help heirs act responsibly by covering financial basics and staged governance scenarios. Offer 20-minute financial literacy sessions, stage role-play trustee decisions, and outline mentoring plans for key successors. End each module with a concrete ask, such as practice a decision, review a statement, or mentor a sibling, so learning converts into ownership.

After the meeting, lock in owners and a 90-day action plan with clear deadlines and accountability. A concise plan might include updating beneficiaries (owner: executor, due 30 days), drafting the family constitution (owner: council chair, due 60 days), reviewing annual gift allowances with the CPA (owner: tax advisor, due 45 days), and scheduling the next family meeting (owner: facilitator, due 90 days). Immediate actions you can take are scheduling the meeting, gathering five recent account statements, and nominating a facilitator or requesting a fee-only second opinion from a trusted planner.

## Family wealth planning: next steps for retirement

Your retirement plan succeeds when the family moves together. Start by defining shared goals and a retirement mission, then establish a governance framework so decisions remain steady when markets or emotions rise. Align legal and tax tools to protect income and ease transfers, and choose an advisory model that fits your complexity and budget. For next-step resources, you can visit the [Willow Financial page.](https://willowfinancialnwa.com/thank-you/)

**Categories:** Financial Advising, Financial Planning

**Tags:** Estate Planning, Family Wealth Planning, Financial Planning

---

### [3 Strategies for Addressing Appreciated Stock](https://willowfinancialnwa.com/3-strategies-for-addressing-appreciated-stock/)

**Published:** October 7, 2025
**Author:** administration@willownwa.com

**Content:**

[**This blog was originally posted to Pathway by Willow.**](https://pathwaybywillow.com/3-strategies-for-addressing-appreciated-stock/)

While portfolio growth is a good indicator that your investment strategy is working, having highly appreciated stock can put you between a rock and a hard place—either sell and take a big tax hit or hold indefinitely and risk exposing your portfolio to additional volatility.

Fortunately, there are a few strategic ways to manage appreciated stock that don’t involve paying more tax than necessary. Whether your gains come from long-held company shares, a concentrated position, or just successful stock selection, below are some appreciated stock strategies to consider.

## The Challenge With Selling Appreciated Stock

When you sell appreciated stock within a taxable account, you likely trigger capital gains tax. This taxes the difference between what you paid for the stock (your basis) and its fair market value (FMV) when you sell. Depending on how long the stock was held before being sold, your capital gains tax could be as high as your ordinary income tax rate. For long-term capital gains (meaning the stock was held for at least a year), the tax rate tends to be lower, usually up to 20%, but as low as 0% depending on your other taxable income.

And for those in higher income brackets or experiencing a liquidity event (such as selling a business or exercising stock options), that tax bill can be even steeper. That’s why it’s important to have a plan in place before you sell.

## Strategy #1: Donate to a Donor-Advised Fund (DAF)

As we explored in our previous article, a donor-advised fund (DAF) can be a powerful way to reduce your tax liability (particularly when it comes to appreciated assets) and support causes you care about.

Rather than sell your shares outright, pay capital gains tax, and donate what remains of the proceeds, a DAF enables you to make charitable contributions out of your appreciated stock—without triggering a taxable event. Not only can you potentially receive a charitable deduction for the full FMV of the stock, but you may be able to mitigate some of that capital gains tax liability.

## Strategy #2: Gifting to Family

If you have older parents or young adult children, you might consider gifting appreciated stock to those family members in lower tax brackets. This strategy is most effective when your loved ones have a lower taxable income and aren’t subject to the same capital gains tax rate as you are. They will inherit your cost basis, but should they choose to sell the stock right away, their total tax liability should be lower (since they’re subject to less capital gains tax than you).

If you do consider this avenue, just be mindful of annual and lifetime gift tax limits. In 2025, you can give up to $19,000 per person without triggering gift reporting requirements.

## Strategy #3: Strategic Selling

If you prefer to sell your shares outright, consider waiting to sell until you’re experiencing a lower-than-usual income year. Or, space the sale of multiple appreciated assets across different tax years. You can also pair it with tax-loss harvesting in other parts of your portfolio to offset gains.

## Preserving the Value of Your Appreciated Stocks

To see what works best for your unique situation, explore your options with a financial advisor who can help you evaluate what fits your broader goals. If you’re curious about using appreciated stock to fund a donor-advised fund or want help building a tax-savvy giving strategy, we’re here to help.

**Disclaimer**: This content is for educational purposes only and should not be considered personalized investment advice. Individual circumstances vary, and executives should consult with qualified financial and tax professionals before making investment decisions.\*

**Categories:** Financial Advising, Financial Planning, Investments

---

### [Investment Insights on Northwest Arkansas’ Real Estate Market](https://willowfinancialnwa.com/investment-insights-on-northwest-arkansas-real-estate-market/)

**Published:** October 7, 2025
**Author:** administration@willownwa.com

**Content:**

Did you know Northwest Arkansas has the 22nd fastest population growth rate in America?¹

Bentonville is home to Walmart’s headquarters, and thanks to the corporation’s continued influence on housing demand, this area of NWA is an especially attractive market for real estate investors. Aside from Walmart, other tech startups and large corporations operate in the area, further driving population growth and demand.

For executives, particularly those looking to divest some appreciated stock or concentrated equity positions, investing in NWA real estate may be an appealing option. Not only does it enable you to invest in a tangible piece of property, but it also creates an opportunity to benefit from the region’s continued growth.

Let’s take a look at what’s going on in NWA’s real estate market for 2025 and beyond.

## **2025 Housing Market Trends**

Like most other markets in the country, NWA experienced a Covid-era boom in housing demand, which led to a lack of inventory and diminishing days on market. In 2024, Benton County’s average active listings were down 7.8% from 2019. In the first half of 2025, however, it looks like the market is finally course-correcting, with a 16.1% year-over-year increase in average listings per month.²

This change of pace indicates that more sellers are ready to enter and participate in the market. With more inventory, plus longer average days on market (upwards of 70 days on average), buyers are starting to regain the upper hand.² As an investor, this may give you more negotiating power in purchasing a property with favorable terms.

Drew Taylor of [Taylor Team Homes](https://taylorteamhomes.com/) has observed this shift firsthand: “We have seen an ability to negotiate more with the right, motivated sellers. The price you paid for a property is forever. The interest rate is not. Many investors now are able to negotiate on the price more and plan for a refinance later to improve their cash flow and returns.”

Similarly, home values aren’t spiking like they did between 2020–2022, but they continue to rise at a healthy, sustainable pace. The price-per-square-foot is up 7.7% year-over-year—indicating a gradual appreciation in property value, as opposed to the rapid (yet unsustainable) growth we saw just a few years ago.²

Predictions for the remainder of 2025 suggest that modest year-over-year growth will continue. This assumption is supported by the area’s relatively strong job market, growing population trends, and ongoing demand for rentals.

## **Potential Barriers to Entry**

Those interested in purchasing property as an investment should consider the potential challenges—especially when getting started.

Lending requirements tend to be stricter for investment properties than primary residences. Expect to put down 20% or more and maintain a high credit score. Mortgage rates are typically higher for investment properties as well, since they’re considered riskier loans.

According to Taylor, investors face several key obstacles: “Challenges include structuring the financing, finding tenants, managing the property, and coordinating improvements/repairs.”

Once you have one property up and running, however, acquiring the funding for future properties may be easier. You may be able to pull equity from the first property to use as a down payment on the next, for example.

You could also be up against larger corporations and developers, which tend to scoop up apartment complexes or plots of land. Even small-scale “flippers” can make the housing market more competitive for investors and homeowners alike.

## **Getting Started: Define Your Investment Strategy**

Before diving into the market, it’s crucial to establish clear investment criteria. Taylor recommends that “investors often clarify a ‘buy box’ when they start investing. ‘Buy box’ means a set of criteria to make searching for investment easier. My buy box is multi-family property that are duplexes, triplexes, or fourplexes in Class C and Class B neighborhoods. Other investors may want single family homes within walking distance of an elementary school. Either way, that clarity on a ‘buy box’ makes it easier for the investor to know if something is a potential fit.”

## **The Case for Professional Property Management**

One often-overlooked aspect of real estate investing is property management. Taylor emphasizes the importance of staying current with market trends: “Many investors choose to hire a property management company to ensure that their rents rise alongside the market rents. Market rents have risen quickly, yet many of the self-managing property owners have not been aware of these changes and have lost out on returns. At Cedar Oaks Management, we are able to help take care of the hassle of the management side and help the rents stay with the market, reducing the unknowns of buying real estate.”

## **Interested in Real Estate Investing?**

If you’ve already built substantial wealth and are looking to diversify your portfolio, real estate investing may be worth considering. Before researching properties, consider what sort of property owner you’re interested in being. Unlike other intangible assets, a property requires maintenance and recurring costs to keep its value growing.

To talk more about the ins and outs of investing in Northwest Arkansas’ real estate market, feel free to reach out to our team today.

**Disclaimer**: This content is for educational purposes only and should not be considered personalized investment advice. Individual circumstances vary, and executives should consult with qualified financial and tax professionals before making investment decisions.

---

**Sources:**

1. https://talkbusiness.net/2025/03/census-northwest-arkansas-benton-county-remain-fastest-growing-in-state/
2. https://www.nwalook.com/mid-year-review-of-northwest-arkansas-real-estate/

**Categories:** Financial Advising, Financial Planning, Investments

---

### [New Charitable Deduction Rules for 2026: What Retirees Need to Know](https://willowfinancialnwa.com/new-charitable-deduction-rules-for-2026-what-retirees-need-to-know/)

**Published:** November 14, 2025
**Author:** administration@willownwa.com

**Content:**

Households that have made charitable giving a central part of their financial strategy will want to take notice of a significant change taking effect next year. The *One Big Beautiful Bill Act* (OBBBA), signed into law on July 4, 2025, introduces new limits on the deductibility of charitable contributions—rules that could reduce the tax benefits for many individuals who itemize. With year-end planning underway, now is the time to reassess your giving strategy under this new landscape.

**What’s Changing for Households that Itemize**

Beginning in 2026, charitable contributions will only be deductible to the extent they exceed 0.5% of a taxpayer’s adjusted gross income (AGI). This floor applies across all types of contributions, regardless of whether the gift is in cash, appreciated securities, or other property.

**Example Household**

Consider a household receiving $55,000 in Social Security benefits, a $65,000 pension, and $70,000 in IRA distributions—resulting in a total AGI of $190,000. This household gives $30,000 each year to charity and regularly itemizes deductions.

Under the new law, the first 0.5% of AGI—$950 in this example—is not deductible. This means their deductible charitable amount drops from $30,000 to $29,050. While the impact may seem small in absolute terms, over many years this change reduces the overall tax efficiency of sustained giving.

**Why 2025 May Be a Critical Year for Strategic Giving**

For households using donor advised funds (DAFs), 2025 presents a key planning opportunity. The current rules still allow full deductibility of charitable contributions (up to the existing AGI limits) without the 0.5% floor. At the same time, individuals over age 65 benefit from an increased standard deduction and, in some states, enhanced state and local tax (SALT) benefits.

This creates a window to bundle multiple years of giving into 2025. By doing so, households can exceed the deduction threshold this year, make a sizable contribution to a DAF, and still take the standard deduction in 2026—a year in which no new charitable giving would be needed.

Additionally, those holding appreciated assets—such as stock or mutual funds—can donate those positions to a DAF and avoid capital gains tax while preserving the full deduction value under 2025’s more favorable rules.

**Next Steps: Reassess Your Giving Plan Before Year-End**

With the One Big Beautiful Bill Act taking effect in 2026, this year offers a final opportunity to give under more favorable deduction rules. For households who give regularly—or are considering significant contributions—now is the time to review your strategy.

Before December 31, 2025, meet with your financial advisor and tax professional to determine whether making a charitable contribution this year aligns with your broader financial and tax goals. A well-timed gift, especially when using tools like donor advised funds or appreciated assets, could offer meaningful tax savings while supporting the causes you care about most.

**Categories:** Charitable Giving, Financial Advising, Financial Planning

---

### [STOP WRITING CHECKS TO CHARITY!](https://willowfinancialnwa.com/stop-writing-checks-to-charity/)

**Published:** February 9, 2026
**Author:** administration@willownwa.com

**Content:**

Let’s be honest.

Very few people are sitting at their kitchen table writing checks anymore. Most charitable giving today comes straight out of a checking account automatic draft, online donations, recurring monthly gifts. It’s easy, it feels good, and it supports causes we care deeply about.

But just because something is easy doesn’t mean it’s the most efficient way to give.

If you have appreciated investments especially employer stock, you may be unintentionally making generosity harder on yourself than it needs to be.

**Why how you give matters**

Most people focus on how much they give to charity. That’s important. But how the gift is funded can make a meaningful difference in both taxes and day-to-day cash flow.

When gifts come from income, that money is first earned, taxed, and then donated. For many families, that approach quietly puts pressure on monthly cash flow especially in years when giving is consistent and meaningful.

There may be a more thoughtful way to structure those gifts.

**Appreciated stock: an overlooked opportunity**

Appreciated stock is simply an investment that is worth more today than when it was acquired. For many people we work with, that includes Walmart stock, particularly shares that vested through Restricted Stock Units over time.

Walmart stock has increased significantly over the past year, and we often see families holding shares with sizable built-in gains. At the same time, charitable donations continue to come directly out of checking accounts.

That mismatch is where opportunity often lives.

**A real-world example**

We recently met with a client who was donating $12,000 per year to their church and another $4,000 to other local non-profits. The money was coming straight from their checking account each month.

Meanwhile, they held Walmart stock that had vested in 2024 and appreciated meaningfully. Selling those shares would have created a large capital gain. And like many people, they mentioned something that felt familiar:

“We’re starting to feel a little tight on cash at the end of the month.”

By stepping back and looking at the full picture, we identified another way to fund their generosity.

Instead of donating cash, the client donated appreciated Walmart stock directly. The result?

· The church received the full value of the gift

· The client avoided creating additional capital gains

· Monthly cash flow improved by roughly $1,300 per month

Same generosity. Better structure.

**Why donating appreciated stock can be so effective**

When long-term appreciated stock is donated directly to a qualified charity:

· The charity can typically sell the stock without paying taxes

· The donor may receive a charitable deduction for the full market value, depending on personal circumstances

· The donor avoids realizing capital gains that would have occurred if the stock were sold first

In simple terms, this approach can allow people to give more efficiently while preserving flexibility in their own finances.

**Looking for simplicity? Consider a Donor-Advised Fund**

For some families, donating directly to multiple charities using stock can feel complicated. That’s where a [Donor-Advised Fund](https://www.schwab.com/donor-advised-fund) can be helpful.

A Donor-Advised Fund allows you to:

· Donate appreciated stock in one transaction

· Receive the charitable deduction in the year of the contribution

· “Bundle” or front-load giving in higher-income years

· Distribute grants to charities over time at your own pace

It can be a clean, simple way to align tax planning with long-term charitable intent.

**An important warning before you move forward**

This strategy is not right for everyone.

If you donate stock that has only been held for a short period of time generally less than one year the tax deduction may be limited to what you originally paid for the stock, not its current value.

That’s why it matters where the stock came from, when it vested, and how long it has been held. Shares from long-held Restricted Stock Units often work well. Other situations may not.

Details matter here, and assumptions can be costly.

**This isn’t about giving less**

To be clear, this is not about telling people to stop giving to charity. It is also not about giving more but instead maximizing the amount that you are already donating.

It’s about being intentional.

For many families, donating appreciated investments instead of income can:

· Support causes they care deeply about

· Reduce unnecessary tax friction

· Create breathing room in monthly cash flow

**Final thought**

If you are charitably inclined and hold appreciated stock funding gifts from your checking account may not be your most thoughtful option.

We are not telling you to stop giving. We are encouraging you to give in a more tax-efficient manner.

Before making any changes, review your situation with a financial advisor and tax professional. If you have questions about whether donating appreciated stock or using a Donor-Advised Fund could fit into your charitable plan, please [reach out to our team](https://willowfinancialnwa.com/contact-us/). We are always happy to help.

**Categories:** Charitable Giving, Financial Advising, Financial Planning

---

### [5 Strategies to Help Manage the Tax Impact of Required Minimum Distributions](https://willowfinancialnwa.com/5-strategies-to-help-manage-the-tax-impact-of-required-minimum-distributions/)

**Published:** February 27, 2026
**Author:** administration@willownwa.com

**Content:**

Required minimum distributions can lead to large tax bills or stiff penalties if they are overlooked. Start
with a few simple yes/no questions: what year were you born (SECURE 2.0 moved the baseline to age 73
for many), which account types you hold (traditional IRA, 401(k), 403(b), and similar plans), whether you
are still working and your employer’s plan allows a delay, and whether you own 5 percent or more of the
business sponsoring the plan.

## What you need to know

Deadlines matter. The first required minimum distribution is due by April 1 of the year after you reach the
required age, and all subsequent RMDs are due by December 31 each year. Delaying the first distribution
can create the April 1 trap: two distributions in one calendar year can push taxable income into a higher
bracket, and missed or incorrect distributions risk an excise tax. Assemble the inputs you need before you
run the math so timing choices are deliberate.

## Do you need to take an RMD this year?

Quick checklist:

- Born before July 1, 1949: RMD begins at age 70½ under the pre-SECURE rules.
- Born July 1, 1949–December 31, 1950: RMD begins at age 72 under the SECURE Act.
- Born January 1, 1951–December 31, 1959: RMD begins at age 73 under SECURE 2.0.
- Born on or after January 1, 1960: RMD begins at age 75 as phased in by SECURE 2.0.
- Which account types do you hold (traditional IRA, SEP or SIMPLE IRA, 401(k), 403(b), or another
- employer plan)?
- Are you still working and does your employer permit a delay for employees who remain employed?
- Do you own 5 percent or more of the business sponsoring the plan, which generally prevents a delay?

Generally, you can take your first RMD by April 1 of the year after you reach RMD age, or you may choose
to take it by December 31 of the year you reach that age to spread taxable income across two years.. If
you delay, you will also owe the 2027 RMD by December 31, 2027. Two distributions in the same calendar
year can raise taxable income enough to move you into a higher bracket, so weigh the timing decision
carefully.

Before you run any calculations, gather exact inputs: prior-year December 31 balances, birthdates for you
and your spouse, the types of plans, current beneficiary information, and any pending rollovers or
conversions. Custodians often provide year-end balances on request.

## How to calculate your RMD, step by step

Use this formula for each account: divide the prior-year December 31 balance by the life-expectancy
factor for your age this year. The Uniform Lifetime Table applies to most account owners, while the Joint
and Last Survivor Table applies when your spouse is the sole beneficiary and more than ten years
younger. Life-expectancy factors change annually, so consult [IRS Publication 590-B](https://www.irs.gov/publications/p590b) or a current life- expectancy table for authoritative factors.

1. Gather the prior-year December 31 balance for the specific account.
2. Determine which IRS life-expectancy table applies (Uniform Lifetime Table or Joint and Last Survivor
    Table).
3. Find the life-expectancy factor for your age this year on the appropriate table.
4. Divide the account balance by that factor to compute the RMD for the account.
5. Compute RMDs for each account separately, then aggregate where allowed (traditional IRAs may be
    aggregated; employer plans must be satisfied per plan). Schedule distributions and document
    instructions with custodians

Examples make the math concrete. For a 73-year-old with a year-end balance of $250,000 and a factor of
26.5, divide 250,000 by 26.5 for an RMD of about $9,434. For a 75-year-old with $500,000 and a factor of
24.6 the RMD is roughly $20,325, and for an 80-year-old with $300,000 and a factor of 20.2 the RMD is
about $14,851.

Calculate each account’s RMD separately, then decide how to take distributions. You may aggregate
distributions from traditional IRAs and take a combined total from a single IRA, but employer plans such
as 401(k)s must be satisfied separately for each plan. A calculation tool can pull year-end balances, apply
the proper table, and show per-account and aggregate totals.

## Which accounts trigger RMDs and how inherited plans differ

Certain retirement accounts require withdrawals once you reach the required beginning age. Common
accounts that trigger [required minimum distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds) include traditional IRAs (including SEP and SIMPLE
IRAs) and workplace plans such as 401(k)s and 403(b)s. Confirm plan rules for profit-sharing and other
defined contribution arrangements.

An exception is the Roth IRA: the original owner does not take lifetime RMDs. However, Roth 401(k)
balances do require distributions unless rolled into a Roth IRA. If you plan to roll a Roth 401(k) into a Roth
IRA, confirm whether the receiving custodian accepts the rollover.

When someone inherits an account, distribution rules depend on the beneficiary type. Beneficiaries
generally fall into categories such as surviving spouse, eligible designated beneficiaries, and non-spouse
beneficiaries who are generally subject to the 10-year rule. A surviving spouse can treat the account as
their own, roll it into their own plan, or remain a beneficiary and delay required distributions until the year
the decedent would have reached the RMD age.

Inherited Roth IRAs still follow beneficiary distribution rules even though withdrawals may be tax free.
Consolidating legacy IRAs with a single custodian often simplifies year-end balance tracking and makes
qualified charitable distribution planning easier, but confirm whether the receiving employer plan accepts
rollovers before moving funds. Rollovers do not satisfy required minimum distributions, so plan timing
accordingly.

## Missed distributions and penalties, plus how to fix them

Missing an RMD can trigger a [steep excise tax](https://www.schwab.com/learn/story/required-minimum-distributions-what-you-should-know). The penalty used to be 50 percent, and SECURE 2.0
reduced the excise tax to 25%, and to 10% if corrected within the applicable correction period as defined
by the IRS. Waiver of the penalty is subject to IRS approval based on reasonable cause.
To correct a missed RMD, calculate the shortfall, take the corrective distribution for that prior year, and
report it properly. File Form 5329 and attach a letter of explanation if you request abatement; the IRS can
waive the excise tax when you demonstrate reasonable cause and prompt action. Remember that a
corrective distribution for a prior year does not satisfy the current year’s required withdrawal, so plan for
both amounts if needed.

For example, a $4,000 missed RMD would have carried a 25 percent penalty of $1,000 under the prior rate, while the reduced 10 percent penalty would be $400. Prevent misses with concrete controls: set calendar reminders for December 31 and April 1, authorize your custodian to make recurring year-end distributions, use automated monitoring tools with alerts, and have an advisor review your withdrawal plan annually.

## Five tax-smart strategies and how bucket planning reduces RMD spikes

When you face required minimum distributions, the goal is to thoughtfully manage the timing and
character of taxable income based on your individual circumstances.. These strategies may help manage
the tax impact of RMDs and, depending on your broader income picture, may also affect Medicare
premium surcharges (IRMAA) and the taxation of Social Security benefits.

[Qualified Charitable Distributions (QCDs)](https://www.fidelity.com/retirement-ira/required-minimum-distributions-qcds)

1\. Make direct IRA-to-charity transfers to satisfy RMDs without generating taxable income. QCDs are
available beginning at age 70½, must be sent directly from the custodian to a qualified public charity,
and cannot fund donor-advised funds or private foundations. Use QCDs in years when you plan to give
to reduce taxable income. For practical steps on charitable giving from retirement accounts, see our
post: [STOP WRITING CHECKS TO CHARITY! Willow Financial](https://willowfinancialnwa.com/stop-writing-checks-to-charity/)

2\. Targeted Roth conversions before RMD. Convert traditional IRA dollars to a Roth in lower-income years
to remove that money from future RMD calculations. If you’re subject to an RMD for the year, you
generally need to satisfy the RMD requirements first before completing certain transactions (including
some conversions). Confirm the ordering rules with your custodian and tax professional.. Conversions
increase current-year taxable income, so model the tax cost and sequence conversions to avoid
pushing you into a higher bracket. Conversions can shift when taxes are paid and may reduce future
RMD amounts, but they increase taxable income in the year of conversion.

3\. Plan rollovers. Rolling IRAs into an employer 401(k) can delay RMD treatment if the plan permits, while
rolling Roth 401(k) balances into a Roth IRA can eliminate lifetime RMDs for the original owner. Confirm
plan rules and timing before executing a rollover because employer plans differ.

4\. Timing and sequencing. Avoid creating two large distributions in the same calendar year and sequence
withdrawals across accounts to smooth taxable income. Use low-income years for conversions and
spread withdrawals to limit bracket creep and the income-related monthly adjustment amounts
(IRMAA) for Medicare premiums. Model different sequences to see how they affect taxes over time.

5\. Bucket planning and account sequencing. Separate near-term cash, intermediate taxable investments,
and long-term tax-advantaged growth so you can draw from the most tax-efficient source each year.
Hold taxable assets for early needs, convert modest IRA amounts in low-tax years, and reserve IRA-to charity transfers for years when you plan to give. This approach is designed to help manage liquidity so
that RMDs may be funded from more stable assets during market downturns, depending on portfolio
structure and market conditions.

## Practical RMD checklist, timeline, and when to call an advisor

Turn strategy into routine with a calendared workflow. In January gather prior-year statements, note
December 31 balances for each account, and slot time to discuss Roth conversion ideas with your tax
professional. Document beneficiary designations and confirm plan rules so year-end work is straightforward.

In spring decide whether to take your first required minimum distribution in the year you reach RMD age or delay to April 1 of the following year, and mark both deadlines on your calendar. If you delay, model how two distributions in one year affect taxable income and Medicare premiums. Schedule distributions early to avoid processing delays.

In summer run tax projections to evaluate tradeoffs of partial Roth conversions or additional withdrawals
across different years, recognizing that outcomes depend on future tax rates and individual
circumstances. Copy this checklist into your calendar or share it with your custodian.

- Confirm eligibility and your required beginning date. Check plan documents and custodian guidance for employer-specific rules.
- Gather December 31 balances for every retirement account. Request year-end statements from custodians to ensure accurate inputs.
- Verify beneficiary ages and plan rules for each account. These details determine which life-expectancy table applies and affect inherited-plan outcomes.
- Calculate amounts or have your advisor run the numbers. Compute each account's RMD using the prior-year balance divided by the life-expectancy factor and run tax projections to see the broader impact on income.
- Decide on charitable transfers or Roth conversions and their timing. Model the tax cost of conversions and lock in custodian instructions for QCDs before year-end.
- Schedule distributions with each custodian and save confirmations. Keep records of all transfers and tax reporting forms for your files and your tax preparer.

For additional reading and step-by-step resources, explore our [Financial Planning](https://www.fppathfinder.com/checklists/respond/24cb2704-162d-46e2-b35e-7e36459702aa) collection for practical
checklists and guides. Call your custodian or a fee-only advisor when plan rules are unclear, you hold
accounts at multiple institutions, or inherited accounts use different payout tables. Reach out before a
large Roth conversion or qualified charitable distribution, or if projected withdrawals push you into a
higher tax bracket.

Required minimum distributions don't have to create surprise tax bills. Confirm whether you must take an
RMD this year and compute each amount using the prior-year December 31 balance divided by the life expectancy factor for your age. Keep in mind that different account types and inherited plans change the
calculation and timing.

Take the next step: pull last year’s December 31 statements for each retirement account and calculate
your RMDs, or schedule a consultation to discuss your situation and determine whether planning
strategies may be appropriate for you.. To book a focused 30-minute RMD planning session, [schedule a
meeting](https://willowfinancialnwa.com/contact-us/) to discuss your situation and determine whether certain planning strategies may be appropriate.
We can review assumptions and coordinate with your tax professional.

**Categories:** Financial Advising, Financial Planning

---


## Pages

### [Home](https://willowfinancialnwa.com/)

**Published:** March 31, 2025
**Author:** Amy High

---

### [Thank You](https://willowfinancialnwa.com/thank-you/)

**Published:** September 8, 2022
**Author:** Kraig Bond

**Content:**

Thank you for your submission. We will get back to you as soon as possible.

---

### [About Us](https://willowfinancialnwa.com/about-us/)

**Published:** February 20, 2023
**Author:** Kraig Bond

---

### [Privacy Policy](https://willowfinancialnwa.com/privacy-policy/)

**Published:** February 23, 2023
**Author:** SEO TEAM

**Content:**

Last updated: February 23, 2023

This Privacy Policy describes Our policies and procedures on the collection, use and disclosure of Your information when You use the Service and tells You about Your privacy rights and how the law protects You. We use Your Personal data to provide and improve the Service. By using the Service, You agree to the collection and use of information in accordance with this Privacy Policy.

Table Of Contents:

- Interpretation and Definitions 
    - Interpretation
        Definitions
- Collecting and Using Your Personal Data
- Types of Data Collected 
    - Personal Data
    - Usage Data
- Tracking Technologies and Cookies
- Use of Your Personal Data 
    - Retention of Your Personal Data
    - Transfer of Your Personal Data
- **Disclosure of Your Personal Data**
    - Business Transactions
    - Law Enforcement
    - Other Legal Requirements
- Security of Your Personal Data
- Detailed Information on the Processing of Your Personal Data
- Analytics
- **CCPA Privacy**
    - YOUR RIGHTS UNDER THE CCPA
    - EXERCISING YOUR CCPA DATA PROTECTION RIGHTS
    - “Do Not Track” Policy As Required By California Online Privacy Protection Act (CalOPPA)
- Children’s Privacy
- Links to Other Websites
- Changes to this Privacy Policy
- Contact Us

## Interpretation and Definitions

## Interpretation

The words of which the initial letter is capitalized have meanings defined under the following conditions. The following definitions shall have the same meaning regardless of whether they appear in singular or in plural.

## Definitions

For the purposes of this Privacy Policy:

- You means the individual accessing or using the Service, or the company, or other legal entity on behalf of which such individual is accessing or using the Service, as applicable. Under GDPR (General Data Protection Regulation), You can be referred to as the Data Subject or as the User as you are the individual using the Service.
- Company (referred to as either “the Company”, “We”, “Us” or “Our” in this Agreement) refers to Willow Financial of 2860 West Walnut St Suite 100, Rogers, AR 72756.
- For the purpose of the GDPR, the Company is the Data Controller.
- Affiliate means an entity that controls, is controlled by or is under common control with a party, where “control” means ownership of 50% or more of the shares, equity interest or other securities entitled to vote for election of directors or other managing authority.
- Account means a unique account created for You to access our Service or parts of our Service.
- Website refers to Willow Financial, accessible from http://willowfinancialnwa.com
- Service refers to the Website.
- Country refers to: United States
- Service Provider means any natural or legal person who processes the data on behalf of the Company. It refers to third-party companies or individuals employed by the Company to facilitate the Service, to provide the Service on behalf of the Company, to perform services related to the Service or to assist the Company in analyzing how the Service is used.
- Third-party Social Media Service refers to any Site or any social network website through which a User can log in or create an account to use the Service.
- Personal Data is any information that relates to an identified or identifiable individual. 
    - For the purposes of the CCPA, Personal Data means any information that identifies, relates to, describes or is capable of being associated with, or could reasonably be linked, directly or indirectly, with You.

- Cookies are small files that are placed on Your computer, mobile device or any other device by a website, containing the details of Your browsing history on that website among its many uses.
- Usage Data refers to data collected automatically, either generated by the use of the Service or from the Service infrastructure itself (for example, the duration of a page visit).
- Do Not Track (DNT) is a concept that has been promoted by US regulatory authorities, in particular the U.S. Federal Trade Commission (FTC), for the Internet industry to develop and implement a mechanism for allowing internet users to control the tracking of their online activities across Sites.
- Business, for the purpose of the CCPA (California Consumer Privacy Act), refers to the Company as the legal entity that collects Consumers’ personal information and determines the purposes and means of the processing of Consumers’ personal information, or on behalf of which such information is collected and that alone, or jointly with others, determines the purposes and means of the processing of consumers’ personal information, that does business in the State of California.
- Consumer, for the purpose of the CCPA (California Consumer Privacy Act), means a natural person who is a California resident. A resident, as defined in the law, includes (1) every individual who is in the USA for other than a temporary or transitory purpose, and (2) every individual who is domiciled in the USA who is outside the USA for a temporary or transitory purpose.
- Sale, for the purpose of the CCPA (California Consumer Privacy Act), means selling, renting, releasing, disclosing, disseminating, making available, transferring, or otherwise communicating orally, in writing, or by electronic or other means, a Consumer’s Personal information to another business or a third party for monetary or other valuable consideration.

## Collecting and Using Your Personal Data

## Types of Data Collected

### Personal Data

While using Our Service, We may ask You to provide Us with certain personally identifiable information that can be used to contact or identify You. Personally identifiable information may include, but is not limited to:

- Email address
- First name and last name
- Phone number
- Usage Data

### Usage Data

Usage Data is collected automatically when using the Service. Usage Data may include information such as Your Device’s Internet Protocol address (e.g. IP address), browser type, browser version, the pages of our Service that You visit, the time and date of Your visit, the time spent on those pages, unique device identifiers and other diagnostic data. When You access the Service by or through a mobile device, We may collect certain information automatically, including, but not limited to, the type of mobile device You use, Your mobile device unique ID, the IP address of Your mobile device, Your mobile operating system, the type of mobile Internet browser You use, unique device identifiers and other diagnostic data. We may also collect information that Your browser sends whenever You visit our Service or when You access the Service by or through a mobile device.

### Tracking Technologies and Cookies

We use Cookies and similar tracking technologies to track the activity on Our Service and store certain information. Tracking technologies used are beacons, tags, and scripts to collect and track information and to improve and analyze Our Service. You can instruct Your browser to refuse all Cookies or to indicate when a Cookie is being sent. However, if You do not accept Cookies, You may not be able to use some parts of our Service. Cookies can be “Persistent” or “Session” Cookies. Persistent Cookies remain on your personal computer or mobile device when You go offline, while Session Cookies are deleted as soon as You close your web browser. We use both session and persistent Cookies for the purposes set out below:

- Necessary / Essential Cookies 
    - Type: Session Cookies
    - Administered by: Us
    - Purpose: These Cookies are essential to provide You with services available through the Site and to enable You to use some of its features. They help to authenticate users and prevent fraudulent use of user accounts. Without these Cookies, the services that You have asked for cannot be provided, and We only use these Cookies to provide You with those services.
- Cookies Policy / Notice Acceptance Cookies 
    - Type: Persistent Cookies
    - Administered by: Us
    - Purpose: These Cookies identify if users have accepted the use of cookies on the Site.
- Functionality Cookies 
    - Type: Persistent Cookies
    - Administered by: Us
    - Purpose: These Cookies allow us to remember choices You make when You use the Website, such as remembering your login details or language preference. The purpose of these Cookies is to provide You with a more personal experience and to avoid You having to re-enter your preferences every time You use the Site.
- Tracking and Performance Cookies 
    - Type: Persistent Cookies
    - Administered by: Third-Parties
    - Purpose: These Cookies are used to track information about traffic to the Website and how users use the Site. The information gathered via these Cookies may directly or indirectly identify you as an individual visitor. This is because the information collected is typically linked to a pseudonymous identifier associated with the device you use to access the Website. We may also use these Cookies to test new advertisements, pages, features or new functionality of the Site to see how our users react to them.

## Use of Your Personal Data

The Company may use Personal Data for the following purposes:

- To provide and maintain our Service, including to monitor the usage of our Service.
- To manage Your Account: to manage Your registration as a user of the Service. The Personal Data You provide can give You access to different functionalities of the Service that are available to You as a registered user.
- For the performance of a contract: the development, compliance and undertaking of the purchase contract for the products, items or services You have purchased or of any other contract with Us through the Service.
- To contact You: To contact You by email, telephone calls, SMS, or other equivalent forms of electronic communication, such as a mobile application’s push notifications regarding updates or informative communications related to the functionalities, products or contracted services, including the security updates, when necessary or reasonable for their implementation.
- To provide You with news, special offers and general information about other goods, services and events which we offer that are similar to those that you have already purchased or enquired about unless You have opted not to receive such information.
- To manage Your requests: To attend and manage Your requests to Us.

We may share your personal information in the following situations:

- With Service Providers: We may share Your personal information with Service Providers to monitor and analyze the use of our Service, to show advertisements to You to help support and maintain Our Service, to contact You, to advertise on third party websites to You after You visited our Service or for payment processing.
- For Business transfers: We may share or transfer Your personal information in connection with, or during negotiations of, any merger, sale of Company assets, financing, or acquisition of all or a portion of our business to another company.
- With Affiliates: We may share Your information with Our affiliates, in which case we will require those affiliates to honor this Privacy Policy. Affiliates include Our parent company and any other subsidiaries, joint venture partners or other companies that We control or that are under common control with Us.
- With Business partners: We may share Your information with Our business partners to offer You certain products, services or promotions.
- With other users: when You share personal information or otherwise interact in the public areas with other users, such information may be viewed by all users and may be publicly distributed outside. If You interact with other users or register through a Third-Party Social Media Service, Your contacts on the Third-Party Social Media Service may see Your name, profile, pictures and description of Your activity. Similarly, other users will be able to view descriptions of Your activity, communicate with You and view Your profile.

## Retention of Your Personal Data

The Company will retain Your Personal Data only for as long as is necessary for the purposes set out in this Privacy Policy. We will retain and use Your Personal Data to the extent necessary to comply with our legal obligations (for example, if we are required to retain your data to comply with applicable laws), resolve disputes, and enforce our legal agreements and policies. The Company will also retain Usage Data for internal analysis purposes. Usage Data is generally retained for a shorter period of time, except when this data is used to strengthen the security or to improve the functionality of Our Service, or We are legally obligated to retain this data for longer time periods.

## Transfer of Your Personal Data

Your information, including Personal Data, is processed at the Company’s operating offices and in any other places where the parties involved in the processing are located. It means that this information may be transferred to — and maintained on — computers located outside of Your state, province, country or other governmental jurisdiction where the data protection laws may differ from those from Your jurisdiction. Your consent to this Privacy Policy followed by Your submission of such information represents Your agreement to that transfer. The Company will take all steps reasonably necessary to ensure that Your data is treated securely and in accordance with this Privacy Policy and no transfer of Your Personal Data will take place to an organization or a country unless there are adequate controls in place including the security of Your data and other personal information.

## Disclosure of Your Personal Data

### Business Transactions

If the Company is involved in a merger, acquisition or asset sale, Your Personal Data may be transferred. We will provide notice before Your Personal Data is transferred and becomes subject to a different Privacy Policy.

### Law Enforcement

Under certain circumstances, the Company may be required to disclose Your Personal Data if required to do so by law or in response to valid requests by public authorities (e.g. a court or a government agency).

### Other Legal Requirements

The Company may disclose Your Personal Data in the good faith belief that such action is necessary to:

- Comply with a legal obligation
- Protect and defend the rights or property of the Company
- Prevent or investigate possible wrongdoing in connection with the Service
- Protect the personal safety of Users of the Service or the public
- Protect against legal liability

## Security of Your Personal Data

The security of Your Personal Data is important to Us, but remember that no method of transmission over the Internet, or method of electronic storage is 100% secure. While We strive to use commercially acceptable means to protect Your Personal Data, We cannot guarantee its absolute security.

## Detailed Information on the Processing of Your Personal Data

Service Providers have access to Your Personal Data only to perform their tasks on Our behalf and are obligated not to disclose or use it for any other purpose.

## Analytics

We may use third-party Service providers to monitor and analyze the use of our Service. Google Analytics Google Analytics is a web analytics service offered by Google that tracks and reports website traffic. Google uses the data collected to track and monitor the use of our Service. This data is shared with other Google services. Google may use the collected data to contextualize and personalize the ads of its own advertising network. You can opt-out of having made your activity on the Service available to Google Analytics by installing the Google Analytics opt-out browser add-on. The add-on prevents the Google Analytics JavaScript (ga.js, analytics.js and dc.js) from sharing information with Google Analytics about visits activity. For more information on the privacy practices of Google, please visit the Google Privacy & Terms web page: [**https://policies.google.com/privacy?hl=en**](https://policies.google.com/privacy?hl=en).

## CCPA Privacy

## YOUR RIGHTS UNDER THE CCPA

Under this Privacy Policy, and by law if You are a resident of California, You have the following rights:

- The right to notice. You must be properly notified which categories of Personal Data are being collected and the purposes for which the Personal Data is being used.
- The right to access / the right to request. The CCPA permits You to request and obtain from the Company information regarding the disclosure of Your Personal Data that has been collected in the past 12 months by the Company or its subsidiaries to a third-party for the third party’s direct marketing purposes.
- The right to say no to the sale of Personal Data. You also have the right to ask the Company not to sell Your Personal Data to third parties. You can submit such a request by contacting us.
- The right to know about Your Personal Data. You have the right to request and obtain from the Company information regarding the disclosure of the following: 
    - The categories of Personal Data collected
    - The sources from which the Personal Data was collected
    - The business or commercial purpose for collecting or selling the Personal Data
    - Categories of third parties with whom We share Personal Data
    - The specific pieces of Personal Data we collected about You
- The right to delete Personal Data. You also have the right to request the deletion of Your Personal Data that have been collected in the past 12 months.
- The right not to be discriminated against. You have the right not to be discriminated against for exercising any of Your Consumer’s rights, including by: 
    - Denying goods or services to You
    - Charging different prices or rates for goods or services, including the use of discounts or other benefits or imposing penalties
    - Providing a different level or quality of goods or services to You
    - Suggesting that You will receive a different price or rate for goods or services or a different level or quality of goods or services.

## EXERCISING YOUR CCPA DATA PROTECTION RIGHTS

In order to exercise any of Your rights under the CCPA, and if you are a California resident, You can email or call us. The Company will disclose and deliver the required information free of charge within 45 days of receiving Your verifiable request. The time period to provide the required information may be extended once by an additional 45 days when reasonably necessary and with prior notice.

## “Do Not Track” Policy As Required By California Online Privacy Protection Act (CalOPPA)

Our Service does not respond to Do Not Track signals. However, some third party websites do keep track of your browsing activities. If You are visiting such websites, You can set Your preferences in Your web browser to inform Sites that You do not want to be tracked. You can enable or disable DNT by visiting the preferences or settings page of Your web browser.

## Children’s Privacy

Our Service does not address anyone under the age of 13. We do not knowingly collect personally identifiable information from anyone under the age of 13. If You are a parent or guardian and You are aware that Your child has provided Us with Personal Data, please contact Us. If We become aware that We have collected Personal Data from anyone under the age of 13 without verification of parental consent, We take steps to remove that information from Our servers. We also may limit how We collect, use, and store some of the information of Users between 13 and 18 years old. In some cases, this means We will be unable to provide certain functionality of the Service to these users. If We need to rely on consent as a legal basis for processing Your information and Your country requires consent from a parent, We may require Your parent’s consent before We collect and use that information.

## Links to Other Websites

Our Service may contain links to other websites that are not operated by Us. If You click on a third party link, You will be directed to that third party’s site. We strongly advise You to review the Privacy Policy of every site You visit. We have no control over and assume no responsibility for the content, privacy policies or practices of any third party sites or services.

## Changes to this Privacy Policy

We may update our Privacy Policy from time to time. We will notify You of any changes by posting the new Privacy Policy on this page. We will let You know via email and/or a prominent notice on Our Service, prior to the change becoming effective and update the “Last updated” date at the top of this Privacy Policy. You are advised to review this Privacy Policy periodically for any changes. Changes to this Privacy Policy are effective when they are posted on this page. If you have any questions regarding our email policies, please see page 22 for our *[Privacy Policy](http://willowfinancialnwa.com/wp-content/uploads/2023/06/willow-financial-adv2a-2b.pdf)*.

## Contact Us

If you have any questions about this Privacy Policy, You can contact us:

- By visiting this page on our Site: [contact us page](http://willowfinancialnwa.com/contact-us/)
- By phone number: 479-709-3949

---

### [Terms](https://willowfinancialnwa.com/terms-of-service/)

**Published:** February 23, 2023
**Author:** Kraig Bond

**Content:**

TERMS OF USE

Last updated February 23, 2023

AGREEMENT TO TERMS

These Terms of Use constitute a legally binding agreement made between you, whether personally or on behalf of an entity (“you”) and Willow Financial (“Company“, “we”, “us”, or “our”), concerning your access to and use of Willow Financial's website as well as any other media form, media channel, mobile website or mobile application related, linked, or otherwise connected thereto (collectively, the “Site”). You agree that by accessing the Site, you have read, understood, and agreed to be bound by all of these Terms of Use. IF YOU DO NOT AGREE WITH ALL OF THESE TERMS OF USE, THEN YOU ARE EXPRESSLY PROHIBITED FROM USING THE SITE AND YOU MUST DISCONTINUE USE IMMEDIATELY.

Supplemental terms and conditions or documents that may be posted on the Site from time to time are hereby expressly incorporated herein by reference. We reserve the right, in our sole discretion, to make changes or modifications to these Terms of Use at any time and for any reason. We will alert you about any changes by updating the “Last Updated” date of these Terms of Use, and you waive any right to receive specific notice of each such change. It is your responsibility to periodically review these Terms of Use to stay informed of updates. You will be subject to, and will be deemed to have been made aware of and to have accepted, the changes in any revised Terms of Use by your continued use of the Site after the date such revised Terms of Use are posted.

The information provided on the Site is not intended for distribution to or use by any person or entity in any jurisdiction or country where such distribution or use would be contrary to law or regulation or which would subject us to any registration requirement within such jurisdiction or country. Accordingly, those persons who choose to access the Site from other locations do so on their own initiative and are solely responsible for compliance with local laws, if and to the extent local laws are applicable.

INTELLECTUAL PROPERTY RIGHTS

Unless otherwise indicated, the Site is our proprietary property and all source code, databases, functionality, software, website designs, audio, video, text, photographs, and graphics on the Site (collectively, the “Content”) and the trademarks, service marks, and logos contained therein (the “Marks”) are owned or controlled by us or licensed to us, and are protected by copyright and trademark laws and various other intellectual property rights and unfair competition laws of the United States, foreign jurisdictions, and international conventions. The Content and the Marks are provided on the Site “AS IS” for your information and personal use only. Except as expressly provided in these Terms of Use, no part of the Site and no Content or Marks may be copied, reproduced, aggregated, republished, uploaded, posted, publicly displayed, encoded, translated, transmitted, distributed, sold, licensed, or otherwise exploited for any commercial purpose whatsoever, without our express prior written permission.

Provided that you are eligible to use the Site, you are granted a limited license to access and use the Site and to download or print a copy of any portion of the Content to which you have properly gained access solely for your personal, non-commercial use. We reserve all rights not expressly granted to you in and to the Site, the Content and the Marks.

USER REPRESENTATIONS

By using the Site, you represent and warrant that: (1) you have the legal capacity and you agree to comply with these Terms of Use; (2) you are not a minor in the jurisdiction in which you reside; (3) you will not access the Site through automated or non-human means, whether through a bot, script, or otherwise; (4) you will not use the Site for any illegal or unauthorized purpose; and (5) your use of the Site will not violate any applicable law or regulation.

If you provide any information that is untrue, inaccurate, not current, or incomplete, we have the right to suspend or terminate your account and refuse any and all current or future use of the Site (or any portion thereof).

PROHIBITED ACTIVITIES

You may not access or use the Site for any purpose other than that for which we make the Site available. The Site may not be used in connection with any commercial endeavors except those that are specifically endorsed or approved by us.

As a user of the Site, you agree not to:

USER GENERATED CONTRIBUTIONS

The Site does not offer users to submit or post content. We may provide you with the opportunity to create, submit, post, display, transmit, perform, publish, distribute, or broadcast content and materials to us or on the Site, including but not limited to text, writings, video, audio, photographs, graphics, comments, suggestions, or personal information or other material (collectively, “Contributions”). Contributions may be viewable by other users of the Site and through third-party websites. As such, any Contributions you transmit may be treated in accordance with the Site Privacy Policy. When you create or make available any Contributions, you thereby represent and warrant that:

 The creation, distribution, transmission, public display, or performance, and the accessing, downloading, or copying of your Contributions do not and will not infringe the proprietary rights, including but not limited to the copyright, patent, trademark, trade secret, or moral rights of any third party.

2\. You are the creator and owner of or have the necessary licenses, rights, consents, releases, and permissions to use and to authorize us, the Site, and other users of the Site to use your Contributions in any manner contemplated by the Site and these Terms of Use.

3\. You have the written consent, release, and/or permission of each and every identifiable individual person in your Contributions to use the name or likeness of each and every such identifiable individual person to enable inclusion and use of your Contributions in any manner contemplated by the Site and these Terms of Use.

4\. Your Contributions are not false, inaccurate, or misleading.

5\. Your Contributions are not unsolicited or unauthorized advertising, promotional materials, pyramid schemes, chain letters, spam, mass mailings, or other forms of solicitation.

6\. Your Contributions are not obscene, lewd, lascivious, filthy, violent, harassing, libelous, slanderous, or otherwise objectionable (as determined by us).

7\. Your Contributions do not ridicule, mock, disparage, intimidate, or abuse anyone.

8\. Your Contributions do not advocate the violent overthrow of any government or incite, encourage, or threaten physical harm against another.

9\. Your Contributions do not violate any applicable law, regulation, or rule.

10\. Your Contributions do not violate the privacy or publicity rights of any third party.

11\. Your Contributions do not contain any material that solicits personal information from anyone under the age of 18 or exploits people under the age of 18 in a sexual or violent manner.

12\. Your Contributions do not violate any federal or state law concerning child pornography, or otherwise intended to protect the health or well-being of minors;

13\. Your Contributions do not include any offensive comments that are connected to race, national origin, gender, sexual preference, or physical handicap.

14\. Your Contributions do not otherwise violate, or link to material that violates, any provision of these Terms of Use, or any applicable law or regulation.

Any use of the Site in violation of the foregoing violates these Terms of Use and may result in, among other things, termination or suspension of your rights to use the Site.

CONTRIBUTION LICENSE

You and Site agree that we may access, store, process, and use any information and personal data that you provide following the terms of the Privacy Policy and your choices (including settings).

By submitting suggestions or other feedback regarding the Site, you agree that we can use and share such feedback for any purpose without compensation to you.

We do not assert any ownership over your Contributions. You retain full ownership of all of your Contributions and any intellectual property rights or other proprietary rights associated with your Contributions. We are not liable for any statements or representations in your Contributions provided by you in any area on the Site. You are solely responsible for your Contributions to the Site and you expressly agree to exonerate us from any and all responsibility and to refrain from any legal action against us regarding your Contributions.

SITE MANAGEMENT

We reserve the right, but not the obligation, to: (1) monitor the Site for violations of these Terms of Use; (2) take appropriate legal action against anyone who, in our sole discretion, violates the law or these Terms of Use, including without limitation, reporting such user to law enforcement authorities; (3) in our sole discretion and without limitation, refuse, restrict access to, limit the availability of, or disable (to the extent technologically feasible) any of your Contributions or any portion thereof; (4) in our sole discretion and without limitation, notice, or liability, to remove from the Site or otherwise disable all files and content that are excessive in size or are in any way burdensome to our systems; and (5) otherwise manage the Site in a manner designed to protect our rights and property and to facilitate the proper functioning of the Site.

TERM AND TERMINATION

These Terms of Use shall remain in full force and effect while you use the Site. WITHOUT LIMITING ANY OTHER PROVISION OF THESE TERMS OF USE, WE RESERVE THE RIGHT TO, IN OUR SOLE DISCRETION AND WITHOUT NOTICE OR LIABILITY, DENY ACCESS TO AND USE OF THE SITE (INCLUDING BLOCKING CERTAIN IP ADDRESSES), TO ANY PERSON FOR ANY REASON OR FOR NO REASON, INCLUDING WITHOUT LIMITATION FOR BREACH OF ANY REPRESENTATION, WARRANTY, OR COVENANT CONTAINED IN THESE TERMS OF USE OR OF ANY APPLICABLE LAW OR REGULATION. WE MAY TERMINATE YOUR USE OR PARTICIPATION IN THE SITE OR DELETE ANY CONTENT OR INFORMATION THAT YOU POSTED AT ANY TIME, WITHOUT WARNING, IN OUR SOLE DISCRETION.

If we terminate or suspend your account for any reason, you are prohibited from registering and creating a new account under your name, a fake or borrowed name, or the name of any third party, even if you may be acting on behalf of the third party. In addition to terminating or suspending your account, we reserve the right to take appropriate legal action, including without limitation pursuing civil, criminal, and injunctive redress.

MODIFICATIONS AND INTERRUPTIONS

We reserve the right to change, modify, or remove the contents of the Site at any time or for any reason at our sole discretion without notice. However, we have no obligation to update any information on our Site. We also reserve the right to modify or discontinue all or part of the Site without notice at any time. We will not be liable to you or any third party for any modification, price change, suspension, or discontinuance of the Site.

We cannot guarantee the Site will be available at all times. We may experience hardware, software, or other problems or need to perform maintenance related to the Site, resulting in interruptions, delays, or errors. We reserve the right to change, revise, update, suspend, discontinue, or otherwise modify the Site at any time or for any reason without notice to you. You agree that we have no liability whatsoever for any loss, damage, or inconvenience caused by your inability to access or use the Site during any downtime or discontinuance of the Site. Nothing in these Terms of Use will be construed to obligate us to maintain and support the Site or to supply any corrections, updates, or releases in connection therewith.

GOVERNING LAW

These Terms shall be governed by and defined following the laws of this state of Arkansas. Willow Financial and yourself irrevocably consent that the courts of Benton County shall have exclusive jurisdiction to resolve any dispute which may arise in connection with these terms.

DISPUTE RESOLUTION

Binding Arbitration

Any dispute arising out of or in connection with this contract, including any question regarding its existence, validity or termination, shall be referred to and finally resolved by the International Commercial Arbitration Court under the European Arbitration Chamber (Belgium, Brussels, Avenue Louise, 146) according to the Rules of this ICAC, which, as a result of referring to it, is considered as the part of this clause. The number of arbitrators shall be one. The seat, or legal place, of arbitration shall be Benton County. The language of the proceedings shall be English. The governing law of the contract shall be the substantive law of Arkansas.

Restrictions

The Parties agree that any arbitration shall be limited to the Dispute between the Parties individually. To the full extent permitted by law, (a) no arbitration shall be joined with any other proceeding; (b) there is no right or authority for any Dispute to be arbitrated on a class-action basis or to utilize class action procedures; and (c) there is no right or authority for any Dispute to be brought in a purported representative capacity on behalf of the general public or any other persons.

Exceptions to Arbitration

The Parties agree that the following Disputes are not subject to the above provisions concerning binding arbitration: (a) any Disputes seeking to enforce or protect, or concerning the validity of, any of the intellectual property rights of a Party; (b) any Dispute related to, or arising from, allegations of theft, piracy, invasion of privacy, or unauthorized use; and (c) any claim for injunctive relief. If this provision is found to be illegal or unenforceable, then neither Party will elect to arbitrate any Dispute falling within that portion of this provision found to be illegal or unenforceable and such Dispute shall be decided by a court of competent jurisdiction within the courts listed for jurisdiction above, and the Parties agree to submit to the personal jurisdiction of that court.

CORRECTIONS

There may be information on the Site that contains typographical errors, inaccuracies, or omissions, including descriptions, pricing, availability, and various other information. We reserve the right to correct any errors, inaccuracies, or omissions and to change or update the information on the Site at any time, without prior notice.

DISCLAIMER

THE SITE IS PROVIDED ON AN AS-IS AND AS-AVAILABLE BASIS. YOU AGREE THAT YOUR USE OF THE SITE AND OUR SERVICES WILL BE AT YOUR SOLE RISK. TO THE FULLEST EXTENT PERMITTED BY LAW, WE DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, IN CONNECTION WITH THE SITE AND YOUR USE THEREOF, INCLUDING, WITHOUT LIMITATION, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND NON-INFRINGEMENT. WE MAKE NO WARRANTIES OR REPRESENTATIONS ABOUT THE ACCURACY OR COMPLETENESS OF THE SITE’S CONTENT OR THE CONTENT OF ANY WEBSITES LINKED TO THE SITE AND WE WILL ASSUME NO LIABILITY OR RESPONSIBILITY FOR ANY (1) ERRORS, MISTAKES, OR INACCURACIES OF CONTENT AND MATERIALS, (2) PERSONAL INJURY OR PROPERTY DAMAGE, OF ANY NATURE WHATSOEVER, RESULTING FROM YOUR ACCESS TO AND USE OF THE SITE, (3) ANY UNAUTHORIZED ACCESS TO OR USE OF OUR SECURE SERVERS AND/OR ANY AND ALL PERSONAL INFORMATION AND/OR FINANCIAL INFORMATION STORED THEREIN, (4) ANY INTERRUPTION OR CESSATION OF TRANSMISSION TO OR FROM THE SITE, (5) ANY BUGS, VIRUSES, TROJAN HORSES, OR THE LIKE WHICH MAY BE TRANSMITTED TO OR THROUGH THE SITE BY ANY THIRD PARTY, AND/OR (6) ANY ERRORS OR OMISSIONS IN ANY CONTENT AND MATERIALS OR FOR ANY LOSS OR DAMAGE OF ANY KIND INCURRED AS A RESULT OF THE USE OF ANY CONTENT POSTED, TRANSMITTED, OR OTHERWISE MADE AVAILABLE VIA THE SITE. WE DO NOT WARRANT, ENDORSE, GUARANTEE, OR ASSUME RESPONSIBILITY FOR ANY PRODUCT OR SERVICE ADVERTISED OR OFFERED BY A THIRD PARTY THROUGH THE SITE, ANY HYPERLINKED WEBSITE, OR ANY WEBSITE OR MOBILE APPLICATION FEATURED IN ANY BANNER OR OTHER ADVERTISING, AND WE WILL NOT BE A PARTY TO OR IN ANY WAY BE RESPONSIBLE FOR MONITORING ANY TRANSACTION BETWEEN YOU AND ANY THIRD-PARTY PROVIDERS OF PRODUCTS OR SERVICES. AS WITH THE PURCHASE OF A PRODUCT OR SERVICE THROUGH ANY MEDIUM OR IN ANY ENVIRONMENT, YOU SHOULD USE YOUR BEST JUDGMENT AND EXERCISE CAUTION WHERE APPROPRIATE.

LIMITATIONS OF LIABILITY

IN NO EVENT WILL WE OR OUR DIRECTORS, EMPLOYEES, OR AGENTS BE LIABLE TO YOU OR ANY THIRD PARTY FOR ANY DIRECT, INDIRECT, CONSEQUENTIAL, EXEMPLARY, INCIDENTAL, SPECIAL, OR PUNITIVE DAMAGES, INCLUDING LOST PROFIT, LOST REVENUE, LOSS OF DATA, OR OTHER DAMAGES ARISING FROM YOUR USE OF THE SITE, EVEN IF WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED HEREIN, OUR LIABILITY TO YOU FOR ANY CAUSE WHATSOEVER AND REGARDLESS OF THE FORM OF THE ACTION, WILL AT ALL TIMES BE LIMITED TO THE LESSER OF THE AMOUNT PAID, IF ANY, BY YOU TO US OR \_\_\_\_\_\_\_\_\_\_. CERTAIN STATE LAWS DO NOT ALLOW LIMITATIONS ON IMPLIED WARRANTIES OR THE EXCLUSION OR LIMITATION OF CERTAIN DAMAGES. IF THESE LAWS APPLY TO YOU, SOME OR ALL OF THE ABOVE DISCLAIMERS OR LIMITATIONS MAY NOT APPLY TO YOU, AND YOU MAY HAVE ADDITIONAL RIGHTS.

INDEMNIFICATION

You agree to defend, indemnify, and hold us harmless, including our subsidiaries, affiliates, and all of our respective officers, agents, partners, and employees, from and against any loss, damage, liability, claim, or demand, including reasonable attorneys’ fees and expenses, made by any third party due to or arising out of: (1) use of the Site; (2) breach of these Terms of Use; (3) any breach of your representations and warranties set forth in these Terms of Use; (4) your violation of the rights of a third party, including but not limited to intellectual property rights; or (5) any overt harmful act toward any other user of the Site with whom you connected via the Site. Notwithstanding the foregoing, we reserve the right, at your expense, to assume the exclusive defense and control of any matter for which you are required to indemnify us, and you agree to cooperate, at your expense, with our defense of such claims. We will use reasonable efforts to notify you of any such claim, action, or proceeding which is subject to this indemnification upon becoming aware of it.

USER DATA

We will maintain certain data that you transmit to the Site for the purpose of managing the performance of the Site, as well as data relating to your use of the Site. Although we perform regular routine backups of data, you are solely responsible for all data that you transmit or that relates to any activity you have undertaken using the Site. You agree that we shall have no liability to you for any loss or corruption of any such data, and you hereby waive any right of action against us arising from any such loss or corruption of such data.

ELECTRONIC COMMUNICATIONS, TRANSACTIONS, AND SIGNATURES

Visiting the Site, sending us emails, and completing online forms constitute electronic communications. You consent to receive electronic communications, and you agree that all agreements, notices, disclosures, and other communications we provide to you electronically, via email and on the Site, satisfy any legal requirement that such communication be in writing. YOU HEREBY AGREE TO THE USE OF ELECTRONIC SIGNATURES, CONTRACTS, ORDERS, AND OTHER RECORDS, AND TO ELECTRONIC DELIVERY OF NOTICES, POLICIES, AND RECORDS OF TRANSACTIONS INITIATED OR COMPLETED BY US OR VIA THE SITE. You hereby waive any rights or requirements under any statutes, regulations, rules, ordinances, or other laws in any jurisdiction which require an original signature or delivery or retention of non-electronic records, or to payments or the granting of credits by any means other than electronic means.

CALIFORNIA USERS AND RESIDENTS

If any complaint with us is not satisfactorily resolved, you can contact the Complaint Assistance Unit of the Division of Consumer Services of the California Department of Consumer Affairs in writing at 1625 North Market Blvd., Suite N 112, Sacramento, California 95834 or by telephone at (800) 952-5210 or (916) 445-1254.

MISCELLANEOUS

These Terms of Use and any policies or operating rules posted by us on the Site or in respect to the Site constitute the entire agreement and understanding between you and us. Our failure to exercise or enforce any right or provision of these Terms of Use shall not operate as a waiver of such right or provision. These Terms of Use operate to the fullest extent permissible by law. We may assign any or all of our rights and obligations to others at any time. We shall not be responsible or liable for any loss, damage, delay, or failure to act caused by any cause beyond our reasonable control. If any provision or part of a provision of these Terms of Use is determined to be unlawful, void, or unenforceable, that provision or part of the provision is deemed severable from these Terms of Use and does not affect the validity and enforceability of any remaining provisions. There is no joint venture, partnership, employment or agency relationship created between you and us as a result of these Terms of Use or use of the Site. You agree that these Terms of Use will not be construed against us by virtue of having drafted them. You hereby waive any and all defenses you may have based on the electronic form of these Terms of Use and the lack of signing by the parties hereto to execute these Terms of Use.

CONTACT US

In order to resolve a complaint regarding the Site or to receive further information regarding the use of the Site, please contact us at:

Willow Financial

Address: 2860 West Walnut St Suite 100, Rogers, AR 72756

Phone: 479-709-3949

---

### [Disclosure](https://willowfinancialnwa.com/disclosure/)

**Published:** June 26, 2023
**Author:** Kraig Bond

**Content:**

**Important Disclaimers**

Willow Financial LLC ("Willow Financial") is a Registered Investment Advisor ("RIA"), located in the State of Arkansas. Willow Financial provides investment advisory and related services for clients nationally. Willow Financial will maintain all applicable registration and licenses as required by the various states in which Willow Financial conducts business, as applicable. Willow Financial renders individualized responses to persons in a particular state only after complying with all regulatory requirements, or pursuant to an applicable state exemption or exclusion.

**Terms of Use**

Please read these terms and conditions of use (“Terms”) carefully before using the website located at [www.willowfinancialnwa.com](http://willowfinancialnwa.com/) (“Website”) or any of the information or services provided by Willow Financial LLC (collectively “Willow Financial”, “we”, “our”, “us”) in connection with the Website. By using the Website, you acknowledge that you have read and understood these Terms and accept to be legally bound by them. If you do not accept and agree to these Terms, you are not an authorized user of the Website or any of the information or services provided by Willow Financial in connection with the Website and should promptly terminate all use thereof. The terms “you” and “your” mean you and any entity you may represent in connection with the use of the Website. You may use your browser to download or print a copy of these Terms for your records.

Willow Financial reserves the right to change, modify, add or remove portions of these Terms at any time for any reason. We suggest that you review these Terms periodically for changes. Such changes shall be effective immediately upon posting. You acknowledge that by accessing our Website after we have posted changes to these Terms, you are agreeing to these Terms as modified.

These Terms were last updated on June 15, 2023.

**Risk Disclosure**

**Different types of investments involve varying degrees of risk. Therefore, it should not be assumed that future performance of any specific investment or investment strategy will be profitable.**

Asset allocation may be used in an effort to manage risk and enhance returns. It does not, however, guarantee a profit or protect against loss. Performance of the asset allocation strategies depends on the underlying investments.

This website is intended to provide general information about Willow Financialand its services. It is not intended to offer or deliver investment advice in any way. Information regarding investment services are provided solely to gain an understanding of our investment philosophy, our strategies and to be able to contact us for further information.

Market data, articles and other content on this website are based on generally available information and are believed to be reliable. Willow Financial does not guarantee the accuracy of the information contained in this website. The information is of a general nature and should not be construed as investment advice.

Please remember that it remains your responsibility to advise Willow Financial, in writing, if there are any changes in your personal/financial situation or investment objectives for the purpose of reviewing/evaluating/revising our previous recommendations and/or services, if you would like to impose, add, or to modify any reasonable restrictions to our investment advisory services.

Willow Financial will provide all prospective clients with a copy of our current Form ADV, Part 2A ("Disclosure Brochure"), Form ADV Part 2B, which is the Brochure Supplement for each advisory person supporting a particular client, and the Form ADV Part 3 (Client Relationship Summary or Form CRS). You may obtain a copy of these disclosures on the SEC website at [http://adviserinfo.sec.gov](http://adviserinfo.sec.gov/) or you may Contact Us *<administration@16l.29e.myftpupload.com>* to request a free copy via .pdf or hardcopy.

**Privacy Disclosures

Willow Financial is committed to safeguarding the use of personal information of our Clients (also referred to as “you” and “your”) that we obtain as your Investment Advisor, as described in our Privacy Policy.

Willow Financial does not collect personal non-public information through this website; however, the Advisor may collect information from you on application forms, agreements, profile or investment policy statements, and other documents received or processed in relation to services we provide. We also may collect information from other sources.

We do not respond to "do not track" requests because we do not track you over time or across third party websites to provide targeted advertising. We may track you across our website to help us improve our content.

We may use "cookies" and similar online technologies to keep, and sometimes track, information about you regarding your usage of our website. Cookies are small data files that are sent to your browser or related software from a Web server and stored on your device. Cookies help us to collect information about your usage of our website, including date and time of visits, pages viewed, amount of time spent on our sites, or general information about the device used to access the site, such as the browser used. You can refuse to store or delete cookies by configuring your web browser settings. Most browsers and mobile devices have their own settings to manage cookies. If you refuse a cookie when on our website, or if you delete cookies, you may experience some inconvenience in your use of our website, such as having to re-configure preferences.

When you are on this website you may have the opportunity to click-through to other websites, including websites operated by unaffiliated third parties. These sites may collect nonpublic personal Information about you. We do not control sites operated by these entities and are not responsible for the information practices of these sites. This Privacy Policy does not address the information practices of other websites. The privacy policies of websites operated third parties are located on those sites.

For a copy of the Willow Financial Privacy Policy, please click here.

**Email Disclosures**

Willow Financial often communicates with its clients and prospective clients through electronic mail (“email”) and other electronic means. Your privacy and security are very important to us. Willow Financial makes every effort to ensure that email communications do not contain sensitive information. We remind our clients and others not to send Willow Financial private information over email. If you have sensitive data to deliver, we can provide secure means for such delivery.

**Please note: Willow Financial does not accept trading or money movement instructions via email.

As a registered investment advisor, Willow Financial emails may be subject to inspection by the Chief Compliance Officer (“CCO”) of Willow Financial or the securities regulators.

If you have received an email from Willow Financial in error, we ask that you contact the sender and destroy the email and its contents.

If you have any questions regarding our email policies, please see page 22 for our *Privacy Policy*

**Social Websites**

Willow Financial may utilize third-party websites, including social media websites, blogs and other interactive content. Willow Financial considers all interactions with clients, prospective clients and the general public on these sites to be advertisements under the securities regulations. As such, Willow Financial generally retains copies of information that Willow Financial or third-parties may contribute to such sites. This information is subject to review and inspection by the CCO of Willow Financial or the securities regulators.

Information provided on these sites is for informational and/or educational purposes only and is not, in any way, to be considered investment advice nor a recommendation of any investment product. Advice may only be provided by Willow Financial’s advisory persons after entering into an advisory agreement and provided Willow Financial with all requested background and account information.

If you have any questions regarding our policies, please *<administration@16l.29e.myftpupload.com>*

---

### [Services & Pricing](https://willowfinancialnwa.com/services-pricing/)

**Published:** April 28, 2025
**Author:** Amy High

---

### [Login](https://willowfinancialnwa.com/login/)

**Published:** February 13, 2025
**Author:** SEO TEAM

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### [Contact Us](https://willowfinancialnwa.com/contact-us/)

**Published:** April 2, 2025
**Author:** Amy High

---


## Staff

### [Steven M Schmitt ](https://willowfinancialnwa.com/staff/steven-m-schmitt/)

**Published:** May 24, 2023
**Author:** Amy High

---

### [Madison E Derden ](https://willowfinancialnwa.com/staff/madison-e-derden/)

**Published:** May 24, 2023
**Author:** Amy High

---

### [Philip A Kapler](https://willowfinancialnwa.com/staff/philip-a-kapler/)

**Published:** May 24, 2023
**Author:** Amy High

---

### [Jason Beatty](https://willowfinancialnwa.com/staff/jason-beatty/)

**Published:** February 12, 2025
**Author:** Amy High

---

### [Hayden Lindersmith](https://willowfinancialnwa.com/staff/hayden-lindersmith/)

**Published:** February 12, 2025
**Author:** Amy High

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## Categories

### [Uncategorized](https://willowfinancialnwa.com/category/uncategorized/)

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### [Financial Advising](https://willowfinancialnwa.com/category/financial-advising/)

**Description:** At Willow Financial, proper financial advising is the cornerstone of a secure and prosperous future. Our team of expert financial advisors is dedicated to understanding your financial circumstances, goals, and risk tolerance. We leverage this understanding to provide personalized, strategic advice tailored to your needs. Whether you are an experienced investor or just beginning your financial journey, our advisors can guide you through the complexities of investment strategies, retirement planning, tax efficiency, and much more. We don't just advise; we partner with you to ensure that your financial decisions align with your life's objectives, and we're committed to regularly reviewing and adjusting your plan as your circumstances evolve. With Willow Financial's financial advising services, you're not just planning for the future but preparing for a prosperous one.

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### [Financial Planning](https://willowfinancialnwa.com/category/financial-planning/)

**Description:** We understand that achieving financial stability at Willow Financial requires a well-defined, strategic, and adaptable plan. That's where our comprehensive Financial Planning service comes into play. We work closely with you to understand your current financial situation, short-term and long-term goals, and risk tolerance. Our experienced advisors then formulate a personalized financial plan that caters to your unique needs and circumstances. Whether it's wealth accumulation, retirement planning, education funding, or risk management, we aim to provide a roadmap that guides you towards your financial aspirations. Remember, financial planning with Willow Financial isn't a one-time process - we consistently monitor and adjust your plan to ensure it remains aligned with your evolving life stages and market conditions. Trust Willow Financial to make your financial dreams a reality.

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### [Investments](https://willowfinancialnwa.com/category/investments/)

**Description:** Successful investing is key to wealth creation and financial security at Willow Financial. Our team of experienced investment professionals are dedicated to helping you navigate the complexities of the investment landscape. We provide personalized investment strategies tailored to your unique financial goals, risk tolerance, and time horizon. Whether you're interested in mutual funds, ETFs, individual stocks and bonds, or alternative investment options, we can guide you in building a diversified portfolio designed to optimize potential returns and manage risk. Our investment services don't stop at just portfolio creation - we actively monitor market trends and your portfolio's performance, adjusting strategies to keep you on track towards your financial objectives. Choose Willow Financial as your partner in investing, and let's grow your wealth together.

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### [Arkansas](https://willowfinancialnwa.com/category/arkansas/)

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### [Charitable Giving](https://willowfinancialnwa.com/category/financial-advising/charitable-giving/)

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### [Executive Compensation](https://willowfinancialnwa.com/category/executive-compensation/)

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## Tags

### [Family Wealth Planning](https://willowfinancialnwa.com/tag/family-wealth-planning/)

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### [Financial Planning](https://willowfinancialnwa.com/tag/financial-planning/)

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### [Estate Planning](https://willowfinancialnwa.com/tag/estate-planning/)

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### [Walmart](https://willowfinancialnwa.com/tag/walmart/)

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### [Investing](https://willowfinancialnwa.com/tag/investing/)

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