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Charitable Planning with IRAs Trusts Life Insurance

Clients who are philanthropic often own IRAs or other qualified retirement assets which carry potential tax problems. Naming a charity as the beneficiary of an IRA or including an irrevocable life insurance trust (ILIT) may provide a more tax-efficient wealth preservation plan.

Annuity Max

Although a deferred annuity is great for accumulating retirement funds, it's not an efficient vehicle to transfer wealth. Deferred income may be subject to income or estate taxes at death. Using annuity maximization, assets from the annuity can be repositioned to maximize value.

Using Life Insurance To Offset Estate Tax

Estate planning is an important part of tax diversification, and life insurance can be an effective resource for achieving it. This example illustrates the benefits of the strategy with projected values and client options for coverage.

AFR Arbitrage

High-net-worth clients who want significant amounts of trust-owned life insurance create potential estate tax exposure. In this case study, the individuals loaned the trust money, with the trustee investing loan proceeds and making annual premium payments on a large policy.

Tax Efficient Legacy Planning

Currently, an estate is not subject to the federal estate tax until it exceeds $12,920,000 (double for married taxpayers). In 2026, the current exemption will sunset, effectively cutting the amount in half. This piece looks at four options to protect your client's legacy before that happens.

Tax Reference Pocket Guide

Taxes get complicated. Retirement plans. Medicare. Social security. Estate and gift taxes. Health savings rates. Tax rate schedules. This tax reference pocket guide is easy to keep with you, with the information you need to keep at your fingertips while planning with your clients.

Tax Reference Guide

Taxes get complicated. Retirement plans. Medicare. Social security. Estate and gift taxes. Health savings rates. Tax rate schedules. Milage rates. This tax reference guide contains all the information you need to keep at your fingertips while planning with your clients.

A Gift for Generations

Your clients may be planning to leave assets to children and grandchildren. But they can gift more than just cash. With life insurance, clients can combine cash value growth potential with death benefit protection for a tax-efficient gift that keeps on giving. See how it works.

Proposed Tax Law Changes - Six Opportunities for Life Insurance

The chart summarizes six proposed tax changes and the life insurance implications for each. It covers estate and gift tax changes, graduated estate tax rate, limitation on lifetime gifts and annual exclusion (Crummey gifts) to trusts, as well as changes to step-up in basis, GRATs and Grantor trusts.

Life Insurance Retirement Planning for High Net Worth

Many high-net-worth individuals have maxed out their qualified plan contributions, leaving a shortfall compared retirement income needs. Using after-tax dollars to fund a tax-efficient life insurance policy can mimic the funding and structure of a Roth and grow cash value tax-deferred.

Generational Gift Planning

For high-net-worth clients who want to provide for their children and grandchildren, there's a better option than cash gifts. Clients should consider allocating the cash into a life insurance premium that can accumulate cash value as a potential retirement supplement and more.

Estate Equalization

Balancing inheritance equally among multiple children is a common estate planning topic. When one heir is inheriting a business, life insurance can provide a lump sum amount to the other heir. In this case, a split-dollar arrangement eliminated uncertainty and achieved fairness.