High-net-worth (HNW) clients using life insurance and insurance-funded structures to mitigate estate tax exposure must prepare for a potential IRS examination. This guide—focused on the …
Uncategorized
Volcker, AML, and KYC Considerations for PPLI and Offshore Insurance Structures
Content pillar: Tax, Regulatory & Compliance ConsiderationsContext: High Net Worth Estate Planning — using insurance for wealth transfer and tax mitigation (U.S. market focus: New …
IRS Guidance on Life Insurance and Estate Inclusion: What Advisors Must Monitor
High-net-worth (HNW) estate planning increasingly uses life insurance—particularly private placement life insurance (PPLI) and premium-financed policies—to achieve wealth transfer, liquidity for estate taxes, and tax …
How Recent Rulings and Legislative Proposals Could Change Insurance Estate Planning
High-net-worth (HNW) estate planning in the United States increasingly relies on life insurance — especially Private Placement Life Insurance (PPLI), Irrevocable Life Insurance Trusts (ILITs), …
Key Tax Code Sections and Rulings Affecting Insurance-Based HNW Estate Planning
Content Pillar: Tax, Regulatory & Compliance ConsiderationsFocus: High net worth estate planning using life insurance in the United States (New York, California, Florida examples) Life …
Regulatory Due Diligence for High-Value Policies: Insurer Credit, Contractual Clauses, and Reserving
High-net-worth (HNW) estate planning commonly uses large permanent life policies (GUL, IUL, PPLI) and premium-financed structures to preserve wealth and mitigate estate tax. For advisors …
Transfer-for-Value Rules and How Valuation Affects Estate Tax Outcomes on Insured Policies
Content Pillar: Valuation & Actuarial ConsiderationsContext: High Net Worth Estate Planning — using insurance for wealth transfer and tax mitigation (U.S. focus) Life insurance is …
Actuarial Tables, Mortality Assumptions, and Their Impact on Policy Valuation
High net worth estate planning in the United States increasingly relies on life insurance for wealth transfer and tax mitigation. For advisors structuring large insurance …
How Actuarial Valuation Drives Lender Decisions and Loan Structuring for High-Value Policies
High-net-worth estate planning increasingly relies on large life insurance policies to transfer wealth and mitigate estate taxes. For lenders and private banks offering premium financing …
Independent Valuations for PPLI and Private Insurer Products: Standards and Best Practices
Target audience: US-based wealth advisors, estate planners, family offices and in-house counsel working with high-net-worth (HNW) clients in New York, California, Florida, Texas and other …