I am needing to come up with ideas for a memo that list at least three recommendations on how to cut down the tax liability for the Smiths over the coming years. I am having trouble with coming up any tax planning recommendations for them. I do not need you to Create the article, but instead if you could just help me by sharing what your recommendations would be and I could do further research on those items. Also if you have any thoughts for part B in the instructions on what I should discuss in my memo that would be great also.