Owners of S corporations and partnerships using a fiscal year have worked hard to establish their right to use one of these optional tax years, and they value the deferral it provides.

FORBES: Business Owners Could Find Their Tax Deferral Backfiring

Gold is very difficult to value, making SPDR Gold Shares ( GLD) an optional diversification play, as opposed to a primary choice for asset allocation.

FORBES: Tough Year For Stocks, Gold And Treasury ETFs Did Better