The 'When' category includes which items?

• A. Market indices
• B. Bank accounts
• C. Qualitative goals
• D. Income, Expenses, Savings & Transfers, Buy/Sell Transactions, Wills & Gifting

Answer: (D)

Timing of financial actions is the focus here. The When category groups items by when they occur or are planned to occur. Income and expenses are defined by the dates they happen—when money comes in and when it goes out. Savings and transfers depend on scheduled dates or sequences, shaping future cash flow. Buy/sell transactions are actions tied to specific points in time, and wills and gifting involve timing for when those transfers take place. In contrast, market indices measure market performance, bank accounts describe account types, and qualitative goals describe objectives rather than timing. So the set that belongs in the When category is Income, Expenses, Savings & Transfers, Buy/Sell Transactions, Wills & Gifting.