The Quantified Fund family mutual funds will pay out year-end dividends and capital gains. The record date will be December 24, 2025, and the payable date will be December 29, 2025. The estimated amount and classification of the various funds’ dividends can be found here.

When a fund dividend is paid, it causes the fund price per share to drop by an amount equal to the dividend paid per share. As a result, the fund price the next day reflects that drop plus the fund’s positive or negative performance results for that day.

Because your account then holds both the dividend and the fund shares, your account value (as opposed to the fund price) does not decline. At Flexible Plan Investments, we reinvest the dividend the next day into shares of the fund that paid it.

In observance of the Christmas and New Year’s holidays, the office will be closed on Thursday, December 25; Friday, December 26; Thursday, January 1; and Friday, January 2. During that time, our Trading department will complete all required trades and transaction data downloads. Regular business hours will resume the following Monday of each of those weeks.

Remember, clients can log in to ontargetinvesting.com at any time to access daily account information, quarterly statements, and more. We thank you in advance for submitting any year-end account maintenance requests at your earliest convenience.

Each year we get questions from advisers and tax preparers about how to handle transaction data for taxable accounts. While Flexible Plan Investments does not provide tax advice, the following procedural information may be useful.

To avoid having to enter each buy/sell transaction, you can use one of the following methods:

• Axos Advisor Services integrates with Turbo Tax and H&R Block’s tax software, allowing you to download the data directly into the software program. Axos Advisor Services also provides the 1099-B tax data in CSV/spreadsheet format, which can be used with other software programs.
• Totals can be entered on Schedule D, and a hard copy of the 1099-B data can be submitted separately from the electronically filed return. Totals entered using this method could be labeled “Per schedule submitted with Form 8453.” You would then submit an IRS Form 8453 with the 1099-B tax data to the following address:

Internal Revenue Service

Attn: Shipping and Receiving, 0254

Receipt and Control Branch

Austin, TX 73344-0254

Wash sales: Interest in the subject of wash sales and active management always spikes during tax season. Information about wash sales, their effects, and how to avoid them at Flexible Plan can be found here.

Fourth-quarter account summaries and OnTarget Investing statements are scheduled to be delivered next month. For those clients who have elected to receive our correspondence electronically, be sure to go to ontargetinvesting.com to verify that we have your current email address in our system. If you haven’t already done so, you can contact Client Services at 800-347-3539, ext. 1, to set up e-delivery.

Axos now offers electronic delivery of all tax forms, 1099s, and RMD letters. To select electronic delivery, log in to your account on the Liberty website and navigate to the About Your Account and Document Delivery Options section. When you sign up for electronic delivery, you will receive email notifications when account documents are available.

By opening and funding an FPI Charitable donor-advised fund (DAF) account before the end of the year, you may be able to secure an immediate tax deduction, position yourself for tax-free growth of your charitable account, and access our dynamically risk-managed investment strategies designed to help maximize the potential of your charitable giving account over time. Don’t wait—this is the perfect time to take advantage of these benefits and simplify your giving. For more information or to get started, visit our FPI Charitable page or contact our service team at 800-347-3539, ext. 146.

The deadline for submitting account requests to meet the December 31, 2025, deadline has passed. All client account requests needed to have been received in our office in good order no later than 5 p.m. (EST) on Monday, December 8, 2025. This includes, but is not limited to:

• Roth conversions
• IRA contributions
• Gifts
• Establishing a new qualified plan/Solo(k) or donor-advised fund account.
• Any distribution requests for 2025, including required minimum distributions (RMDs)

Requests received after December 8, 2025, will be processed on a best-effort basis. Please contact Client Services at clientservices@flexibleplan.com or (248) 642-6640, ext. 1, to confirm receipt of all submissions or if you have any questions.

Note about RMDs: The IRS requires tax-deferred account holders over a certain age to take an RMD from their IRA, SIMPLE IRA, SEP IRA, or retirement plan account on an annual basis. For more information about RMDs, see the IRS website.

Flexible Plan Investments clients were notified earlier this year of their minimum distribution amount. To request the RMD, complete the IRA distribution request form. Axos Advisor Services will not make a distribution without a completed form. Advisers who want to review RMD information for clients can run the RMD Report from Axos Advisor Services’ Liberty website under Documents, Standard Reports, RMD Report.