It’s that time of the year again—time to begin considering year-end tax planning issues. Rather than wait until the end of December, when most people would rather be enjoying the holiday festivities, it is best to get a head start on year-end planning to improve your chances of concluding ­matters as optimally as possible by Dec. 31. Here are some items that we suggest you consider before the end of 2016 to enable you to start 2017 in the best wealth planning shape possible.

• Annual Exclusion Gifts

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