Bill is 63, very wealthy and has one child from his current marriage with Hillary. He also has a child from a previous relationship that Hillary is unaware of. Bill's investment portfolio and pension assets are held in a variety of accounts for which no overall plan has been developed. Bill, being kind and generous, has asked Monica, a CFP professional, to assist him in maximizing his children's inheritance while ensuring that Hillary is financially comfortable for the remainder of her life. All of the following items are relevant to determining if this engagement constitutes financial planning or material elements of the financial planning process EXCEPT:

a. The client's understanding and intent in engaging the certificant.

b. The comprehensiveness of expected data gathering.

c. The planner's understanding of the engagement.

d. The breadth and depth of expected recommendations.