Among the many things that occur for me between the year-end and the year-beginning is the review of what I call my financial recipe. The ingredients of this recipe include my budget (actual and planned), my philanthropic contributions (actual and planned), the income forecast for the coming year, tax preparation, and an examination of the alignment of my values with my money. As with any recipe, the ingredients are all mixed up and baked together: the past year with the new year, the personal expenses with the professional expenses, the expected budget with the actual balance sheet, and the intellectual with the emotional. It is the latter – the realistic versus the irrational – that always catches me by surprise.