Jimmy Ville's wife Margarita is pregnant with twins and due on January 1st. She goes into labor around 8:00 pm, and baby Zan is born just before midnight while sister Janna is born just after midnight. What is the tax implication?

The Certified Financial Planner (CFP) certification exam tests your ability to apply financial planning skills and techniques to real-life situations. Topics on the CFP test include: financial planning process and principles, tax planning, income and retirement planning, estate planning, risk management and insurance, investment planning, tax planning, retirement savings and income planning, estate planning and psychology of financial planning. The exam is 170 questions (multiple choice, short scenario and case study) and is three hours long.