Fiduciary regulation, tablet technology and health insurance will be among the top challenges financial planners face in 2013. The major unresolved issue from 2012 is the implementation of a uniform fiduciary standard. The explosion in the use of tablet computers by advisers and clients alike will force many advisers to keep up with the latest technology and software. Finally, implementation of the Affordable Care Act will have a significant impact on many clients' financial plans.

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