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1481 W. Warm Springs Rd. Suite 139  Henderson, NV 89014  P. 702-451-3456  F. 702-451-1157 www.JagenFunds.com
The Jagen™ Investment Model ,[object Object],[object Object]
Jagen™ Structure C.O.O. Investment Manager(s) IRA A IRA B Investor 3 Investor 2 Investor 1
NAV vs. FMV per Unit ,[object Object],[object Object]
How is FMV Determined? ,[object Object],[object Object]
Example of FMV ,[object Object],[object Object],[object Object],These numbers are provided for illustration purposes only and are not indicative of any actual unit values or potential discount adjustments.  Fair market value may only be determined by means of a qualified appraisal performed by a qualified appraiser.
Conversion to Roth IRA Traditional IRA $1,000,000 NAV -  30% Discount $700,000 FMV Roth IRA $1,000,000 NAV Taxes Due Tax is due at the time of conversion on the FMV of $700,000.  Future distributions from the Roth IRA are   tax-free *,  including the $300,000 difference between NAV and FMV at the time of conversion. TAX-FREE!!! *Assuming applicable conditions are met.
24.5% Effective Federal Tax Rate ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Gift & Estate Tax Applications Lifetime Exemption Gifts IRA/ Roth IRA Own Within FLP/FLLC Charitable Remainder Trusts GRATs Sale to Defective Trust Charitable Lead Trust Alt. to FLP/FLLC Annual Exclusion Gifts Installment Sale Jagen™ Units $$$
1481 W. Warm Springs Rd. Suite 139  Henderson, NV 89014  P. 702-451-3456  F. 702-451-1157 www.JagenFunds.com

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Presentation1

  • 1. 1481 W. Warm Springs Rd. Suite 139 Henderson, NV 89014 P. 702-451-3456 F. 702-451-1157 www.JagenFunds.com
  • 2.
  • 3. Jagen™ Structure C.O.O. Investment Manager(s) IRA A IRA B Investor 3 Investor 2 Investor 1
  • 4.
  • 5.
  • 6.
  • 7. Conversion to Roth IRA Traditional IRA $1,000,000 NAV - 30% Discount $700,000 FMV Roth IRA $1,000,000 NAV Taxes Due Tax is due at the time of conversion on the FMV of $700,000. Future distributions from the Roth IRA are tax-free *, including the $300,000 difference between NAV and FMV at the time of conversion. TAX-FREE!!! *Assuming applicable conditions are met.
  • 8.
  • 9. Gift & Estate Tax Applications Lifetime Exemption Gifts IRA/ Roth IRA Own Within FLP/FLLC Charitable Remainder Trusts GRATs Sale to Defective Trust Charitable Lead Trust Alt. to FLP/FLLC Annual Exclusion Gifts Installment Sale Jagen™ Units $$$
  • 10. 1481 W. Warm Springs Rd. Suite 139 Henderson, NV 89014 P. 702-451-3456 F. 702-451-1157 www.JagenFunds.com