1. The S&P 500's forward 4-quarter earnings estimate rose to $294.87, reflecting upward revisions since August 2025; 2. Positive revisions to the 2027 EPS estimate suggest potential for a fourth consecutive year of mid-teens or higher returns, with 2023 and 2024 returns at 25% each; 3. Tailwinds include higher earnings estimates, anticipated Fed rate cuts, and a pro-business policy environment, supporting bullish market sentiment.