Article Archive
Using CMS and IRD assets - The most expensive asset to die owning is an asset that is categorized as Income in Respect of a Decedent (IRD). Using the CMS program, the value of these tax inefficient assets can be efficiently transferred outside of the taxable estate.
CMS and Interest rate movement - This discussion addresses a common concern that interest rate movements creates a significant volatility and devalues the benefits of using leverage.
Leveraging Succession Capital - This article explores using a Private Financing strategy in concern with CMS. This is an excellent technique when gift taxes are a concern.
Recourse Vs Non-Recourse - CMS is a traditional recourse program. However, there are ways to minimize and eliminate the need for a Personal Guarantee or additional collateral.
Premium Financing - Test Your Knowledge - One of the most popular articles viewed by subscribers of the AICPA Insider. What is known, may not be completely factual.
Using CMS to leverage the annual tax-free gift - An objective comparison between various gifting formats to determine which one transfers the greatest wealth to the heirs.
Premium Financing - What to look for - All premium financing programs are not alike. Choosing the appropriate program for the client is paramount when faced with the liability of installing the wrong one.
Succession Capital - How are you telling the Story? - A very informative article that transforms the complicated estate planning mindset into a very easy format to build upon.
CMS and Estate Planning - Although a seasoned article, this article was published in Trust and Estates addressing the benefits of CMS as a valid estate planning technique.
CMS and the Personal Guarantee - Some practitioners believe that a Personal Guarantee from the Grantor may pose an estate tax problem. This article address this concern in detail.
CMS and the Retained Capital concept - Published in the National Underwriter, this article addresses how CMS recovers the lost opportunity when paying premiums in cash.
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