12-2a. Give examples of intangible job benefits.
12-2b. Describe how intangible benefits can affect a worker’s
career choices and income.
12-2c. Evaluate the tradeoffs between income and non-income
factors when making career or job choices.
12-7a. Investigate the federal and state tax rates applicable to
different sources of income.
12-7b. Compare sales tax rates paid on different types of goods
in their state and for online purchases.
12-7c. Differentiate between gross, net, and taxable income.
12-7d. Explain why some income is reported on an IRS Form
W-2 and some is reported on an IRS Form 1099, and how
that could affect their taxes.
12-6a. Calculate the amount of taxes a person is likely to pay
when given information or data about the person’s
sources of income and amount of spending.
12-6b. Identify which level(s) of government typically receive(s)
the tax revenue for income taxes, payroll taxes, property
taxes, and sales taxes
12-8a. Explain the difference between earned and unearned
income.
12-8b. Compare the tax rates assessed on earned income,
interest income, and capital gains income.
12-10c. Explain the importance of participating in employersponsored retirement plans, when available, and
contributing enough to qualify for the maximum
employer match.
12-1a. Identify their short-term and long-term financial goals.
12-1b. Develop a budget to allocate current income to
necessary and desired spending, including estimates for
both fixed and variable expenses.
12-1c. Explain methods for adjusting a budget for unexpected
expenses or emergencies.
12-9a. Explain how having a system for financial record-keeping
can make it easier to make financial decisions.
12-9b. Develop a system for keeping track of spending, saving,
and investing.
12-6a. Explain how traditional IRAs (individual retirement
accounts), Roth IRAs, and education savings accounts
provide incentives for people to save.
12-6b. Compare the tax advantages of traditional and Roth
IRAs
12-7a. Explain how an employer match of employee
contributions to its retirement plan provides an incentive
for employees to save 12-7d. Explain the benefits of saving money in a health savings
account for individuals with high-deductible health plans.
12-1a. Give examples of factors that can influence a person’s
risk tolerance.
12-1b. Discuss how a person’s risk tolerance influences their
investment decisions
12-6a. Recommend portfolio allocation between major asset
classes for a short-term goal versus a long-term goal.
12-6b. Discuss the pros and cons of investing in a diversified
mutual fund versus investing in a small number of
individual stocks.
12-6c. Suggest an appropriate asset allocation for a very risk
averse person versus a very risk tolerant person.
12-14a. Discuss reasons that a person might want to hire a
financial professional to manage their investments or
provide investment advice.
12-14b. Explain the importance of licensing, certifications,
education, and experience as criteria for selecting a
financial professional for investment management or
advice.
12-14c. Investigate where and how to find qualified financial
professionals.
12-3a. Discuss the advantages and disadvantages of investing
in riskier assets.
12-3b. Investigate the long-run average rates of returns on
small-company stocks, large-company stocks, corporate
bonds, and Treasury bonds.
12-3c. Explain why the expected rate of return on a value stock
or mutual fund is likely to be lower than that of a growth
stock or mutual fund.
12-3d. Explain why bonds with longer maturities generally earn
a higher return than shorter-term bonds.
12-8a. Compare tax rates paid on interest income versus shortterm and long-term capital gains.
12-8b. Describe the advantages of investing through a taxdeferred account such as an IRA or 401(k) versus a
taxable account.
12-8c. Investigate the contribution limits and tax advantages of
a traditional IRA versus a Roth IRA.
12-13a. Explain why investors often compare portfolio
performance to a benchmark such as the S&P 500
Index.
12-13c. Discuss the advantages of investing in an exchangetraded fund (ETF) that tracks a market index rather than
investing in actively managed mutual funds or individual
stocks and bonds.
12-6a. Identify examples of loans that may require down
payments.
12-6b. Given the price of a home, estimate the amount of down
payment required.
12-6c. For a specified loan amount, compare the monthly loan
payment with a 10% down payment versus a 20% down
payment.
12-6d. Explain how a down payment makes a borrower more
attractive to a lender and motivates loan repayment by
the borrower.
12-8a. Identify the main factors that are included in credit score
calculations.
12-8b. Explain how a borrower’s credit score can impact their cost
of credit and their ability to get credit.
12-8c. Recommend ways that a person can increase their credit
score.
12-10a. Describe how failing to repay a loan can negatively impact
a person’s finances and life.
12-10b. Identify sources of assistance with debt management.
12-10c. Create a plan for a person who is having difficulty repaying
debt.
12-7a. Identify the primary organizations that maintain and
provide consumer credit reports.
12-7b. Assess the value to a potential lender of the information
contained in a credit report.
12-7c. Explain how a person can get a free copy of their credit
report and why this is advisable.
12-7d. Outline the process of disputing inaccurate credit report
information.
12-9b. Provide examples of benefits associated with having a
good credit score.
12-9c. Compare the effect of soft versus hard credit inquiries on a
person’s credit score.
12-2a. Identify individual characteristics that influence
insurance purchase decisions.
12-2b. Recommend types of insurance needed by people with
different characteristics.
12-4a. Research factors that result in lower auto insurance
premiums.
12.4b. Explain why taking a safe driving course can lower a
driver’s auto insurance premium.
12-4c. Discuss the pros and cons of buying an auto insurance
policy with a higher deductible.
12-7a. Explain the primary types of losses covered by auto,
homeowner’s, and renter’s insurance policies.
12-7b. Describe situations where someone may be liable for
injuries or damages to another person or their property.
12-7c. Identify factors that influence the cost of renter’s
insurance and homeowners’ insurance.
12-3a. Explain why homeowners’ insurance is required by a
lender when a homeowner takes out a mortgage.
12-3b. Discuss why most states mandate auto liability coverage.
12-3c. Research the minimum auto liability insurance required
in the state they live in and whether it is sufficient to
cover typical auto accident financial losses.
12-5a. Discuss the advantages of obtaining health insurance
coverage through an employer plan versus buying
private insurance or being uninsured.
12-5b. Compare the cost of health insurance to the potential
financial consequences of not having health insurance.
12-5c. Estimate the effect on different health insurance
deductibles and coinsurance rates on out-of-pocket
medical costs.