The Next Step In Alternatives: Private Placement Insurance Can Act As A Tax-Advantaged Wrapper For Hedge Funds And Other Alternative Investments

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on The Next Step In Alternatives: Private Placement Insurance Can Act As A Tax-Advantaged Wrapper For Hedge Funds And Other Alternative Investments
May/June 2011, Private Wealth Magazine, www.pw-mag.com Authors: Michael C. Crawford and Perry Lerner As the nation recovers from the great recession and stability returns to the markets, high-net-worth investors are once again returning to alternative investments – usually hedge funds. But as they maneuver their way through a low-return market,

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Super-Charged Distribution Solution® for Qualified Money

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on Super-Charged Distribution Solution® for Qualified Money
The situation inevitably arises for every executive with a qualified plan. What is the best strategy to mitigate the tax impact of distributing qualified money? What provides a known guaranteed life-long benefit? An answer: create a new profit sharing plan, rollover the existing money and purchase an indexed universal life

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Life Insurance As An Alternative To Charitable Bequest

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on Life Insurance As An Alternative To Charitable Bequest
The Opportunity Many people own life insurance that they no longer need for its original purpose. For example, parents of adult children may have policies they purchased decades earlier to protect their minor children in the event of a parent’s death When circumstances change, the owner can put a life

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Leveraging Your Legacy

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on Leveraging Your Legacy
Insurance investments are fast becoming the most powerful vehicle for leveraging capital accumulation for charitable organizations. A person can contribute a major gift by re-deploying existing assets or plan a deferred gift using a highly leveraged insurance vehicle. By purchasing a permanent insurance policy with modest tax advantaged premiums, over

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Investment Diversification and U.S. Federal Tax Requirements

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on Investment Diversification and U.S. Federal Tax Requirements
U.S. tax law allows for the tax-deferred buildup of assets in a qualified DVA. To qualify for the favorable tax treatment, the investment portfolio must be adequately diversified. Currently, at the end of any calendar quarter, the policy assets must be invested as follows: Five or more investments, Not more

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Intergenerational Split Dollar Strategy Case Study

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on Intergenerational Split Dollar Strategy Case Study
Mike and Joan were recently introduced to the private split dollar concept, through which they can “advance” funds to an ILIT for premium instead of making gifts of premium. This approach can help with their gift tax situation, but they do not qualify for additional insurance. They decided that life

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Deferred Variable Annuity

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on Deferred Variable Annuity
The flexible deferred variable annuity (“DVA”) is an annuity contract issued on a private placement basis. The DVA is variable because the cash value under the policy varies with the investment performance of the underlying assets. How The DVA Works: Premiums paid to the DVA policy are flexible as to

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Charitable Gift of a Life Insurance Policy

Michael C. Crawford  -  Mar 23, 2017  -  Comments Off on Charitable Gift of a Life Insurance Policy
The Opportunity Life insurance can be a substantial, cost-effective gift to charity. A life insurance gift allows the donor’s family to retain other assets. Life insurance proceeds are paid to charity without probate. A life insurance gift is private, a bequest in a will is public record. An outright gift

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