Capital Strategies continuously adds to and updates its reference library with articles and white papers written by leading authorities in the financial industry, including members of our own firm. Our library also includes bulletins from the Association for Advanced Life Underwriting (AALU) summarizing recent important estate and gift tax developments.

Side Fund Split Dollar Under the Loan Regime

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. Click here to read the article.

Switch Dollar and the Power of Deferral

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. Link ​

Letter to Friends re: WSJ Article on Universal Life

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 ...

Thoughts on Tax Reform

As you know, Thursday November 2, the House Ways and Means Committee released its first draft of legislation that would seek to “reform” the tax code. With respect to the estate tax, the draft proposes to double the exemption beginning on January 1, 2018, and then repeal the estate tax at the beginning of the eighth year. It also provides for a full step up in basis following repeal. What is ...

Efficient Life Insurance Funding — An Element of Touch

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 ...