$25M Exposure Eliminated
Challenge: A real estate mogul in Arizona faced a $25M federal estate tax liability, forcing the potential fire-sale of core commercial properties.
Architecture: We implemented a max-funded Indexed Universal Life portfolio within an ILIT. The design provided $30M of tax-free liquidity at life expectancy, leveraged against commercial rental income streams.
Private Capital Reservoir
Challenge: A manufacturing firm needed a place to park retained earnings that offered better yields than money markets but remained accessible for equipment acquisition.
Architecture: We designed a high-early-cash-value Corporate Owned Life Insurance (COLI) structure. It serves as a "tier-one" asset on the balance sheet, growing tax-deferred, with immediate liquidity access via policy loans.
The "Zero-Tax" Legacy
Challenge: A retired physician held $5M in an IRA. The RMDs (Required Minimum Distributions) were pushing him into the highest tax bracket and threatened a "tax bomb" for his heirs.
Architecture: We executed a systematic Roth conversion strategy, using a specially designed LIRP (Life Insurance Retirement Plan) to pay the conversion taxes. This essentially "pre-paid" the tax for the next generation.