RETURN TO FOREVER - What Game Shall We Play Today?
INTRODUCING MALTA SPLIT DOLLAR
WHERE EAGLES DARE-INTRODUCING MALTA SPLIT DOLLAR
ISLA DEL ENCANTO - INTRODUCING BORICUA SPLIT DOLLAR
Isla del Encanto-Introducing Boricua Split Dollar
THE WONDER YEARS WEBINAR
HEAVEN CAN WAIT
THE WONDER YEARS WEBINAR - LOAN REGIME METHOD OF SPLIT DOLLAR LIFE INSURANCE
PRIVATE PLACEMENT LIFE INSURANCE WEBINAR
WHERE HAVE YOU GONE, CHIP HILTON?
THE WAY WE WERE
THE PAPER CHASE
THE SPLIT DOLLARMINATOR!
Mad Dogs and Panameños!
Litigation attorneys have had the ability to defer contingency fees since 1994. You are hard pressed to find another profession that has this tax advantage. Hedge fund managers have been running and winning the “Death Race”...more
Tax Litigation: The Week of February 28, 2022, through March 4, 2022 - Shaddix v. Comm’r | TC Memo. 2022-11 | February 28, 2022 | Lauber, J. | Dkt No. 12683-20L - Estate of Kazmi v. Comm’r, T.C. Memo. 2022-13| March 1,...more
Rediscover the use of Split Dollar life insurance. It offers tremendous amounts of gift and income tax leverage benefits! #splitdollar #premiumfinance #insurance #estateplanning #financialadvisor ...more
Nowotny On Death and Taxes podcast episode #39 addresses using the planning power of split dollar life insurance for income and estate tax planning benefits. #splitdollar #taxplanning #estateplanning #financialadvisors ...more
Isla del Encanto - Boricua Split Dollar: The tropical paradise for tax planning! #splitdollar #taxplanning #estateplanning #financialadvisor #insurance ...more
Loan Regime Method of Split Dollar Life Insurance - This webinar covers: What is Split Dollar? Loan Method versus Economic Benefit. Leverage Split Dollar Rollout. Planning examples using Split Dollar....more
Nowotny On Death and Taxes podcast episode #24, discusses using the Loan Method of Split Dollar in the After-Life!...more
Using the Loan Method of Split Dollar to recreate the benefit of tax deferral for Hedge Fund Managers in lieu of carried interest in their offshore fund.#splitdollar #ppli #estateplanning #financialadvisors #finance...more
Nowotny On Death and Taxes, episode #20, The Way We Were is about using the Loan Method of Split Dollar to recreate the benefit of tax deferral for hedge fund managers. #splitdollar #ppli #hedgefundmanagers #estateplanning...more
Nowotny on Death and Taxes episode 16 - Mad Dogs and Panameños! Relates to using the Leveraged Split Dollar Rollout (LSD™ Rollout) to terminate Loan Regime Split Dollar™ Plans. #splitdollar #ppli #taxstrategies...more
Late Start Split Dollar gives you the opportunity to convert any corporate owned or individual policy into a Split Dollar Arrangement. Converting Split Dollar into a Loan Regime Method of Split Dollar. This is an opportunity...more
Nowotny On Death and Taxes episode 15 titled It's (Not) Too Late, Baby!, speaks to using Late Start Split Dollar to create financial and tax leverage....more
Rediscovering the Lost Glory of Split Dollar Using Loan Regime Split Dollar...more
Split Dollar Life Insurance is a contractual arrangement between 2 or more parties sharing the benefits of a life insurance policy; namely the cash value and death benefit....more
On June 18, 2018, the Tax Court issued a memorandum denying a motion for partial summary judgment filed by the Estate of Richard Cahill (T.C. Memo 2018-84). It was the second time in two years that the Tax Court had addressed...more
In 2016, we continued to experience a period of relative stability in our federal transfer tax system and have been able to plan without expecting imminent significant changes to the system. Under the American Taxpayer Relief...more
Recently I wrote an article on JD Supra called Split to Be Tied (May 4, 2016) regarding the Tax Court decision in Estate of Morrissette, (Estate of Clara M. Morrissette v. Commissioner, 146 T.C. No. 11 (April 13, 2016)). Once...more
June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more