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Life- Different Policies for each situation both personal and business Health Insurance – California’s open enrollment will run from October 15, through January 15. Medicare’s Annual Election Period Ends December 7th Disability- Fewer Carriers, Important to structure correctly – Physicians, Attorneys, Accountants, Business owners Long Term Care – People living longer, care giving expensive

Estate Planning-

  • New Tax Bill passed in December 2017
  • Top rate – 40 percent
  • Exclusion amount indexed for inflation is $11.2 million per individual. $22.4 million for a couple in 2018
  • Intentionally Defective Grantor Trusts (IDGT) can be drafted as a “spousal limited access trust” or (SLAT) which is a somewhat clumsy way of saying: your spouse can have access to the trust, along with our kids and grandkids.
  • GRAT’s (Grantor Retained Annuity Trusts) and intrafamily loans remain effective estate planning strategies so long as interest rates remain low.
  • REMEMBER – THERE IS NOTHING PERMANENT ABOUT THE ESTATE TAX
  • Life Insurance 2nd to die – Single policy covers 2 lives
  • Premium Financing – Financial institution makes a loan to the insured to pay the premiums

Life Settlements

  • Great opportunity to uncover investable dollars
  • General Description
  • 70 Years and older
  • Life Expectancy between 24 and 120 months
  • Pension Planning – Technically efficient strategies to enhance a company’s current Pension Plan that is bound by a Prototype Document

Employee Stock Ownership Plan (ESOP) and Life Insurance Plan

ESOP accounts funded for stock repurchases Life Insurance Program is currently being structured to provide an opportunity to purchase additional coverage.