Year-end tax planning is most effective before December. Explore seven tax-planning areas surgeons and practice owners should review now, including 401(k) contributions, cash balance plans, tax-loss harvesting, HSAs, charitable giving, income timing, and qualifying equipment purchases.

Most surgeons start year-end tax planning too late—and leave tens of thousands of dollars on the table. This article outlines a five-month protocol for surgeon practice owners, detailing how donor-advised funds, equipment purchases under Section 179, retirement plan amendments, Roth conversions, and installment sale planning must be sequenced from July through December to maximize 2026 tax savings.