THREE STEP PROGRAMME

摘要

The planner should ask whether the plan will withstand scrutiny. If it relies upon non-disclosure, then the plan is unlikely to meet even the legality test, let alone be morally defensible. If the plan is legal, but if revealed to the public would be judged harshly, then it may be of questionable morality, which itself could have negative financial consequences for the client in the long run. This is true now but will only become more so as rules for the disclosure and sharing of information become more comprehensive.