ROLE ADVISORY · OCTOBER 2026
What’s wrong with
Human Resources?
Hint: a lot.
Sure, there is a LOT that imperils the profession - and we don’t pull any punches - but there’s an even greater challenge. Most CHROs and their teams are operating in organizations where even the “best” HR functions will struggle to make a difference. Where everything HR does feels like an institutional solution for misalignment at the top and poor management on the frontline.
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ROLE ADVISORY · MARCH 2026
The narrative of the
Great Wealth Transfer
is incomplete.
A new analytical framework challenges the widely held expectation that Baby Boomers will transfer $70–100 trillion in wealth to younger generations intact — and traces the fiscal consequences for schools and communities across America.
THE BOOMER ASSET MIRAGE SERIES
Two papers. One framework.
An urgent research gap.
Published February 2026 and filed as working papers on SSRN, these two papers introduce the Cohort Asset Circularity Trap and its three channels — real estate, equity, and fiscal.
I
The Boomer Asset Mirage:
A Cohort Asset Circularity Trap
The foundational paper. Argues that a substantial portion of boomer wealth is structurally overstated - because its value is partly sustained by the generation that holds it.
II
The Fiscal Fracture
Property Tax Erosion and the Municipal Consequences of the Boomer Asset Mirage
The companion paper. Extends the analysis to local government finance and public education - tracing what happens to schools and communities when boomer-held property values erode.
An independent
analytical voice.
Rowland Hanley is the Founder of ROLE Advisory. He has spent more than thirty years advising C-suite executives and boards, including senior roles at IBM, Gartner, Xerox, and other major institutions. He served as a Member and Chairman of his local School Board of Education in Connecticut from 2011 to 2018 and currently serves on the board of the Stamford Public Education Foundation. He holds an M.S. in Industrial/Organizational Psychology from Ohio University.