$6.12 Note at AFR                                                  ChildMom and Dad                        Split dollar   ...
Upcoming SlideShare
Loading in...5
×

Legacy Split Dollar

72

Published on

Legacy Split Dollar is a creative technique to efficiently pass assets to the next generation.

Published in: Economy & Finance
0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total Views
72
On Slideshare
0
From Embeds
0
Number of Embeds
0
Actions
Shares
0
Downloads
0
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide

Transcript of "Legacy Split Dollar"

  1. 1. $6.12 Note at AFR ChildMom and Dad Split dollar agreement Premiums for $15.0 $5.12 Gift Mil Life policy Life Insurance GST Grantor Company Trust Result # 1: Mom and Dad die first. Major benefits include: 1. Use of child’s $5.12 mil exemption while available 2. Potentially discounted value of the split dollar loan in parent’s estate 3. Creation of liquidity for child’s estate by using life insurance. 4. Graegin Loan applicability? Result # 2: Child dies first: 1. Life proceeds pay off split dollar loan. COPYRIGHT 2012 STEVEN R. BERTINO ALL RIGHTS RESERVED

×