December 17, 2019
city scene

Split-dollar Life Insurance – A Tax-Leveraged Derivative for Hedge Fund Managers

Overview The Emergency Economic Stabilization Act of 2008 ended the not so discrete secret of hedge fund managers, the deferred compensation arrangement with their offshore funds […]
December 17, 2019
dime

Brother, Can You Spare a Dime?

Using Private Placement Variable Deferred Annuity (GAC) Contracts to Enhance the After-Tax Investment Return of Tax Exempt and Foreign Investors in Direct Lending Investments Overview                                                                   […]
December 17, 2019
put me in coach

Put Me in Coach! Using Split Dollar Life Insurance Plans to Compensate Division I Coaches

Overview In August 2016, the national sports media provided details regarding the compensation package for Coach Jim Harbaugh at the University of Michigan. It comes as […]
December 17, 2019
home run swing

Where Have You Gone Chico Escuela! Using Split Dollar Life Insurance for Major League Baseball Players

Overview When I grew up in the Panama Canal Zone, the country of Panama still had winter league professional baseball up until 1970. They frequently played […]
December 17, 2019
clock

Now More Than Ever! The Planning Role of PPLI following Post-Trump Tax Reform

Overview Donald Trump’s presidential inauguration is barely a week and a half away. It seems difficult to imagine that with a Republican-controlled House and Senate that […]
December 17, 2019
privaterisk insurance

Split Dollar Shing-a-Ling! Employing the Concepts of Inter-Generational Split Dollar in Compensatory Split Dollar Arrangements

Overview In the last ten years, life insurance producers and their counsel have quietly transferred great fortunes with minimal gift and estate taxation using intergenerational split […]
December 17, 2019
Frozen Cash Value Life Insurance

The Walking Dead – Using Private Placement Variable Deferred Annuity Contracts to Enhance the Investment Return in Life Settlement Contracts

Overview I have always been a film fan. Growing up in the Panama Canal Zone, one of my Mother’s jobs for the Panama Canal Company was […]
December 17, 2019
Transparency and Efficiency in the Wealth Industry

Tinted Windows: Seeking Transparency and Efficiency in the Wealth Industry

The DOL push created substantial challenges in communicating the new rules. Worse still, the regulatory shift from the ERISA rules born in 1974 now extend a […]
December 17, 2019
The Tax-Deductible Juice May Not Be Worth the Squeeze

The Tax-Deductible Juice May Not Be Worth the Squeeze

Some advisors say that, given enough time, a dollar deducted is like a dollar saved. But so-called truisms borne of the wealth management industry are often […]