The use of intergenerational split dollar, when implemented properly, can be a dynamic planning tool for every generation. A review of three recent cases, Levine, Cahill, and Morrissette, can be instructive. The attached white paper from M Financial explores key takeaways from a close reading of these three cases and provides a roadmap to help guide legal ...

The attached piece from M Financial provides useful information as to how insurance can help both those who have fully utilized their lifetime exemptions and those who didn’t feel quite secure enough to “pull the trigger” get to a more beneficial spot. The discussion includes: Using single-life insurance to protect each spouse against the death of the other, while also providing for estate ...

Historically, insurance policies undergirding buy-sell agreements were owned by the shareholders themselves or by the company.  Each form of ownership had its downside. Over the past several years, the buy-sell insurance LLC has become a frequent vehicle of choice by solving those downsides.  The enclosed piece from M Financial well-describes how the insurance LLC works and why it is often ...

David Byers, Jr. & Alexander Jones recently co-authored a new publication with Larry Brody of Harrison and Held for Trusts & Estates Wealth Management Journal that illustrates the leverage created by split dollar loans and life insurance...even at higher interest rates. #5888890.1 Click here to read the article.

David Byers and Hudson Williams both of Capital Strategies, and well-known author Larry Brody, recently authored “Switch Dollar and the Power of Deferral”, which appears in the April, 2018, edition of Trusts and Estates magazine. #5888890.1 Link ​

Last week, the Wall Street Journal published a front page article entitled Universal Life Insurance, a 1980’s Sensation, Has Backfired. The article contained points that were valid as far as they went, but were not applicable for the clients we serve under the conditions we create. Providing further understanding of the important differences is the purpose of this email. Universal life ...

Funding a life insurance contract efficiently is a target sport. It is very much like docking a boat or lagging a putt where just enough force is given so that, accounting for outside factors such as the wind and the current or the slope and the grain, the boat or the ball runs out of energy at the moment it nestles up to the target. In the same way, funding a universal life insurance ...