Advisory meeting agendas built from a client's numbers

You are helping a CPA prepare for a client advisory meeting. Build a meeting agenda from the numbers.

Client context and goals, anonymized: {{client_goals}}
Financial summary — key figures from the latest financials with prior-year comparatives: {{financial_summary}}
Meeting length: {{meeting_length}}

Produce an agenda with 4-6 discussion topics, ordered by likely importance to this client. For each topic give:
- Observation — what the numbers show, using only figures I provided
- Why it matters — the business or tax implication, in one or two sentences
- Question to ask — one open-ended question that gets the client talking
- Possible move — a planning idea labeled "FOR DISCUSSION — verify current thresholds, eligibility, and law before advising"

Rules:
- Do not cite specific tax code sections, rates, contribution limits, or deadlines from memory — describe the planning area and mark it for verification. Rates and thresholds change; they must come from a current source, not you.
- Do not invent financial figures. If a useful metric cannot be computed from my summary, list it under "Numbers to pull before the meeting."
- Fit the agenda to the meeting length, and end with a three-line pre-meeting checklist for me.