Gideon Strategic Partners
Research and commentary across markets, technology, and wealth planning.
40published perspectives
GSP / INSIGHTS01Market Commentary
Latest perspective
The AI story shifted from a demand debate to financing concerns. Treasuries rallied as AI and growth concerns overtook inflation and fiscal worries. The current price reflects a war premium, not scarcity.
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GSP / INSIGHTSTax Planning
Review the IRS's 2027 federal income tax brackets, standard deductions, credits, estate and gift exclusions, and other inflation-adjusted limits.
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GSP / INSIGHTSTax Planning
California investors can face a combined long-term capital gains rate of 37.1%. Explore strategies for stock and business sales, compare six tax scenarios, and find the approach that fits your situation.
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GSP / INSIGHTSTax Planning
The estate tax “sunset” never happened. Instead of falling to roughly $7 million on January 1, 2026, the federal exemption rose to $15 million per person ($30 million for a married couple), and the law made it permanent and indexed it to inflation.
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GSP / INSIGHTSTax Planning
GRATs and intentionally defective grantor trusts (IDGTs) do the same basic job. Each freezes the value of a fast-growing asset in your estate and shifts the future growth to your heirs, free of estate and gift tax. The Walton family used GRATs to move Walmart stock, and sales to IDGTs are a staple of family-office planning.
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Explore the full collection by topic, from monthly market observations to structural research.
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Market CommentaryMonthly Market ObservationsThe AI story shifted from a demand debate to financing concerns. Treasuries rallied as AI and growth concerns overtook inflation and fiscal worries. The current price reflects a war premium, not scarcity.
Market CommentaryMonthly Market ObservationsSeptember's key developments included resilient economic growth despite rising interest rates and oil prices, a widening divide between mega-cap technology shares and smaller companies, and continued oil flows through the Strait of Hormuz. Portfolio considerations examine how AI infrastructure investment is intensifying competition for capital, the relationship between economic growth and government debt, and whether moderating energy prices could limit the need for further Federal Reserve rate hikes.
Market CommentaryMonthly Market ObservationsAugust's key developments included Nvidia's strong endorsement of durable AI spending, a hawkish message from Fed Chair Kevin Warsh at Jackson Hole, and a late-month rush into hard assets following a surprise Treasury buyback announcement. Portfolio considerations examine gold, silver, and bitcoin as protection against confidence in paper claims, the outlook for long-duration Treasuries, and the inflation data that could determine the Federal Reserve's next move.
Market CommentaryMonthly Market ObservationsJuly's standout developments: the SOX Index dropped 20.6% and DRAM makers slid 31.8% as investor focus shifted from AI demand to returns on massive capex — yet hyperscaler earnings from Microsoft (+24.6%) and Amazon (+13.9%) reinforced robust AI demand. Blended Q2 EPS growth reached 47.4% with 86% of S&P 500 companies beating estimates. The Fed held at 3.50%–3.75% amid internal dissent, with markets pricing ~65% odds of a September hike. Portfolio considerations address momentum unwinds, rising long-end Treasury yields, and the AI narrative shifting from demand to return on investment.Topic
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Tax Planning2027 Federal Income Tax BracketsReview the IRS's 2027 federal income tax brackets, standard deductions, credits, estate and gift exclusions, and other inflation-adjusted limits.Tax PlanningLife Insurance in a Changing Tax EnvironmentEducational context on life insurance tax treatment, policy funding, and ongoing compliance. The original July 2019 publication is unavailable for download.Topic
TechnologyInnovation Insights: A CTO's PerspectiveGlenn Gutwillig examines how artificial intelligence is reshaping the cybersecurity threat landscape and the investment opportunity surrounding it. The report maps AI-accelerated risks and defenses across identity, endpoints, networks, applications, data infrastructure, cloud systems, and security operations; reviews the evolving OWASP taxonomy; and evaluates how platform leaders and AI-native entrants are positioning for growing enterprise security demand.
TechnologyInnovation Insights: A CTO's PerspectiveGutwillig examines the global defense supercycle, a multi-year investment thesis spanning US and European public equity markets across a 7-15 year horizon. Four structural forces converge: Ukraine has exposed the gap between Western production capacity and sustained high-intensity peer warfare; NATO burden-sharing mandates have catalyzed the largest synchronized European rearmament since 1949; AI integration is reshaping intelligence, autonomous weapons, and precision munitions; and great-power competition has made defense spending politically durable across administrations. The report covers six critical investment areas -- air defense interceptor production, long-range precision strike, US supply chain reshoring, naval recapitalization, European air defense industrial creation, and autonomous systems -- with company-level analysis of US and European primes and non-traditional suppliers including Palantir and Anduril.
TechnologyInnovation Insights: A CTO's PerspectiveGutwillig examines whether agentic AI and enterprise software are on a collision course — analyzing how LLM-powered coding agents are reshaping Build vs. Buy dynamics, SaaS valuations, and the future of platforms like Salesforce, SAP, and Workday.
TechnologyInnovation Insights: A CTO's PerspectiveGlenn Gutwillig examines competitive moats, capital efficiency, and valuation discipline in technology investing, distinguishing durable advantages from AI narratives.CIO archive
Earlier market perspectives from Erik Oros, CFA, CAIA.
