High-net-worth (HNW) families and closely held businesses in the United States commonly use life insurance to transfer wealth, provide liquidity for estate taxes, and reward …
Economic Benefit vs Loan Regime: How the IRS Treats Split-Dollar Arrangements Today
Split‑dollar life insurance arrangements remain a powerful tool in high‑net‑worth (HNW) estate planning for wealth transfer, executive compensation, and business succession. But after decades of …
Using Survivorship vs Single-Life Policies for Business Succession Funding: Comparative Analysis
High-net-worth (HNW) owner-managed businesses in the United States must carefully design buy-sell funding to preserve value, minimize tax leakage, and ensure continuity. Two common insurance …
Coordinating Buy-Sell Insurance with Family Governance and Intra-Family Transfers
Succession for high-net-worth (HNW) owner-managed businesses in the United States is rarely just a legal document — it’s a coordinated plan of governance, tax-efficient transfer …
How Estate Liquidity Insurance Preserves Business Continuity After an Owner’s Death
Estate liquidity insurance solves one of the most urgent problems for high‑net‑worth (HNW) owner‑managed businesses: converting an illiquid, closely held business interest into cash quickly …
Tax Implications of Insurance-Funded Buy-Sells: Basis, Step-Up, and Estate Considerations
High-net-worth (HNW) owner-managed businesses in the United States commonly use life insurance to fund buy-sell agreements. That approach provides liquidity at death, preserves continuity, and …
Addressing Freeze Transactions and Insurance in Complex Family Business Succession Plans
Succession planning for high net worth (HNW) owner-managed businesses in the United States increasingly combines estate-freeze techniques with insurance-funded buy-sell mechanisms to preserve value, manage …
Cross-Purchase vs Entity-Purchase: Which Insurance-Funded Buy-Sell Works for Your Business?
When a high-net-worth (HNW) owner-manager plans for business succession in the United States, choosing the right insurance-funded buy-sell structure is a cornerstone decision. Two common …
Funding Buy-Sell Agreements with Life Insurance: Best Practices for Business Succession
When high-net-worth (HNW) owner-managers in the United States plan business succession, funding a buy-sell agreement with life insurance is often the most practical, tax-efficient way …
Valuation Triggers and Insurance Coverage: Aligning Policy Design with Succession Events
High-net-worth (HNW) owner-managed businesses require tailored buy-sell planning that links valuation triggers to insurance policy design. In the United States — particularly in hubs like …