Thomas H. Rowley, Ph.D., CPA
|
|
|
- Giles Foster
- 5 years ago
- Views:
Transcription
1 Thomas H. Rowley, Ph.D., CPA Live and Invest Overseas Panama City, Rep of Panamá
2 Audience Survey Show of hands How many of you Have already invested in Panama or Costa Rica? Active Business? Retirement home? Already have established a Pvt Int Foundation or other vehicle in Panama to manage your investment(s)? How many of you Are happy with the ROI you/re earning on your investments? Have an IRA or 401(k)? over $100k avail? over $250k avail?. Aud feedback w/apx %
3 Thomas H. Rowley, Ph.D., CPA Live and Invest Overseas Overriding Philosophy: US Supreme Court decision in 1935 Panama City, Rep of Panamá
4 Thomas H. Rowley, Ph.D., CPA Live and Invest Overseas Panama City, Rep of Panamá The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted. Gregory v Helverin, 293 US 465 (1935)
5
6 Problem solving: What can you do?
7 What can you do? Problem solving: Status quo, i.e. Do nothing,
8 What can you do? Problem solving: Status quo, i.e. Do nothing, Hope for somebody else to do something
9 What can you do? Problem solving: Status quo, i.e. Do nothing, Hope for somebody else to do something Take Control!
10 What can you do? Problem solving: Status quo, i.e. Do nothing, Hope for somebody else to do something Take Control! Get some help
11 What can you do? Problem solving: Status quo, i.e. Do nothing, Hope for somebody else to do something Take Control! Get some help Understand your options Evaluate alternatives Select the best alternative Monitor outcomes and adjust
12 Controlling your retirement $s
13 Controlling your retirement $s What are your options?
14 Controlling your retirement $s What are your options? What are the rules?
15 Controlling your retirement $s What are your options? What are the rules? What are the compliance requirements?
16 Two Options Self directed IRAs Solo participant 401 (k)s
17 Checkbook IRA You manage your own IRA investments
18 Checkbook IRA You manage your own IRA investments You may choose any allowable asset including real estate
19 Checkbook IRA You manage your own IRA investments You may choose any allowable asset including real estate You write the checks and you have control
20 Checkbook IRA You manage your own IRA investments You may choose any allowable asset including real estate You write the checks and you have control Usually involves creating an LLC to manage the IRA. (LLC can be USA or offshore)
21 Benefits of Self-Direction Diversification choices include non traditional assets: Real Estate Mortgages and notes Private business investment
22 Benefits of Self-Direction Diversification choices include non traditional assets: Real Estate Mortgages and notes Private business investment This NOT a new feature.. It has been in the IRC since 70s But the promoters have usually been banks (CDs) or Brokerage Houses (stock portfolios)
23 Benefits Flexibility Choices of types and location of assets
24 Benefits Flexibility Choices of types and location of assets Leverage Increase buying power with debt
25 Benefits Flexibility Choices of types and location of assets Leverage Increase buying power with debt Diversity stocks, bonds Residential or commercial property commodities or FX (higher risk!)
26 Self-direction Rules You must have a custodian / trustee between you and the plan. That custodian must be an approved IRA custodian.
27 Self-direction Rules You must have a custodian / trustee between you and the plan. That custodian must be an approved IRA custodian You CANNOT borrow from the plan
28 Self-direction Rules You must have a custodian / trustee between you and the plan. That custodian must be an approved IRA custodian You CANNOT borrow from the plan You CANNOT pledge the IRA as collateral for any purpose
29 Self-direction Rules You must have a custodian / trustee between you and the plan. That custodian must be an approved IRA custodian You CANNOT borrow from the plan You CANNOT pledge the IRA as collateral for any purpose Any debt financing must be a NON Recourse loan
30 Prohibited Transactions
31 Prohibited Transactions Life insurance contracts
32 Prohibited Transactions Life insurance contracts Collectibles rugs, art, stamps, coins
33 Prohibited Transactions Life insurance contracts Collectibles rugs, art, stamps, coins Disqualifying events:
34 Prohibited Transactions Life insurance contracts Collectibles rugs, art, stamps, coins Disqualifying events: Lending to you or your immediate family
35 Prohibited Transactions Life insurance contracts Collectibles rugs, art, stamps, coins Disqualifying events: Lending to you or your immediate family Investing in a company you own more than 50%
36 Prohibited Transactions Life insurance contracts Collectibles rugs, art, stamps, coins Disqualifying events: Lending to you or your immediate family Investing in a company you own more than 50% Investing in a company you are an officer, director or highly compensated employee
37 Annual Administration
38 Annual Administration Annual valuation of assets of IRA at FMV Get an appraisal Stocks & bonds = year end mkt prices Real property FMV if sold (net of closing costs) if there are comparable sales available Or assessment of expected return on each asset in the IRA portfolio
39 Annual Administration Annual valuation of assets of IRA at FMV Annual report to IRS Books and records Quicken or similar property mgt software Form 5500 Relatively straight forward document submitted by the trustee or IRA administrator to IRS
40 Annual Administration Annual valuation of assets of IRA at FMV Annual report to IRS Books and records Form 5500 State filings for LLC Annual registration and fees vary by jusrisdiction
41 Leveraging thru Partnering 3 options for add l $s
42 Partnering 3 options IRA cash and personal cash
43 Partnering 3 options IRA cash and personal cash IRA $s with personal financing (equity line of credit, etc)
44 Partnering 3 options IRA cash and personal cash IRA $s with personal financing (equity line of credit, etc) IRA gets a non-recourse loan
45 Partnering 3 options for add,l $s IRA cash and personal cash Potential partners IRA $s with personal financing (equity line of credit, etc) IRA gets a non recourse loan
46 Partnering 3 options IRA cash and personal cash IRA $s with personal financing (equity line of credit, etc) Potential partners Self Spouse IRA gets a non recourse loan
47 Partnering 3 options IRA cash and personal cash IRA $s with personal financing (equity line of credit, etc) Potential partners Self Spouse Family members Friends & associates IRA gets a non recourse loan
48 Partnering 3 options IRA cash and personal cash IRA $s with personal financing (equity line of credit, etc) IRA gets a non recourse loan Potential partners Self Spouse Family members Friends & associates Other LLCs Other Individual s IRAs
49 Process Real Estate via LLC
50 Process Real Estate via LLC 1-LLC names a manager
51 Process 1-LLC names a manager 2-LLC buys real estate Real Estate via LLC
52 Process Real Estate via LLC 1-LLC names a manager 2-LLC buys real estate 3-LLC mgr manages RE, collects rents and pays expenses; or sells investment
53 Process Real Estate via LLC 1-LLC names a manager 2-LLC buys real estate 3-LLC mgr manages RE, collects rents and pays expenses; or sells investment 4-LLC distributes cash to member (IRA)
54 Process Real Estate via LLC 1-LLC names a manager 2-LLC buys real estate 3-LLC mgr manages RE, collects rents and pays expenses; or sells investment 4-LLC distributes cash to member (IRA) 5- RE PROFIT$ accumulate for beneficiary TAX FREE* *debt financed portion is taxable
55 So now what? How do you control your retirement $s What are your options? Take action Develop a plan Evaluate alternatives Self directed IRA or Solo 401(k) Select the best alternative for YOU Choose an investment Monitor and adjust
56 So now what? How do you control your retirement $s What are your options Develop a plan Take action Evaluate alternatives Self directed IRA or Solo 401(k) Select the best alternative for YOU Choose an investment Monitor and adjust What are the rules? Govt pubs 560 & 590
57 So now what? How do you control your retirement $s What are your options Develop a plan Take action Evaluate alternatives Self directed IRA or Solo 401(k) Select the best alternative for YOU Monitor and adjust What are the rules? Govt pubs 560 & 590 Compliance Can be complex Get qualified, experienced help CPAs who work with offshore business and individuals Fiduciary service companies that serve offshore business needs Disclose and comply with ever-changing IRS rules Form 5500 et al & instructions
58 Sources of help in forming Self-directed IRAs & 401(k)s IRAs and related LLCs Myrealestateira.com Dan Cordoba, Texas What range of costs? $2,250 and up Morning Star Holdings Ltd. Charleston, Nevis, West Indies Admin off in NYC Personal tax advisor $650 and up for LLC Packages, negotiate vs hourly rates $5K WILL USUALLY GET IT DONE
59 Tom Rowley Thanks for your attention Hope this has been helpful Good investing! Enjoy your stay in Panamá Some parting thoughts from a talented songwriter
60 My father always said that there's no free ride You've got to make a sacrifice So many prophets on the Lord's side Even your soul has got a price But talk is cheap It takes money to buy your freedom And the tax man's knockin' on your door.. Chorus: Spend it while you can Money's contraband You can't take it with you when you go Spend it while you can Before it's taken from your hand There's no free ride in this carnival world There's no free ride in this carnival world Carnival World by Jimmy Buffet, Roger Guth, Jay Oliver, 1989
Control Your Retirement Wealth Simple Steps to Setting up & Self-directing Your IRA with Security Trust Company
Control Your Retirement Wealth Simple Steps to Setting up & Self-directing Your IRA with Security Trust Company Security Trust Company Security Trust Company is a retirement plan administrator only and
Self-Directed Retirement Plans. Investing in a Privately Held Business
Self-Directed Retirement Plans & Investing in a Privately Held Business Security Trust Company & Jim Eshleman Strategic Endeavors LLC Security Trust Company Security Trust Company is a retirement plan
Self-Directed IRA Rules and Regulations. Your Blueprint for Building Continued Success
Self-Directed IRA Rules and Regulations Your Blueprint for Building Continued Success Knowing the Rules is the Foundation for Success While a self-directed IRA offers nearly limitless investment options,
Self-Directed IRA (SDIRA) & Limited Liability Company Strategy
(SDIRA) Overview A is an individual retirement account that is offered by some financial institutions in the Unites States to allow the IRA owner the opportunity to invest in nonstandard investment opportunities,
Tax-Sheltered Real Estate Investing With a Self-Directed IRA
Tax-Sheltered Real Estate Investing With a Self-Directed IRA www.ira123.com 877-229-9763 Expert Self-Directed IRA & 401(k) Consultants A leading provider of self-directed retirement plans offering checkbook
Build and Maintain Your Wealth with Tax Deferral/Exclusion Strategies for Real Estate
1031 Exchange Build and Maintain Your Wealth with Tax Deferral/Exclusion Strategies for Real Estate William L. Exeter President and Chief Executive Officer Exeter 1031 Exchange Services, LLC Kaaren Hall
Self-Directed IRAs: Knowing the Rules Helps Build the Foundation for Success
Self-Directed IRAs: Knowing the Rules Helps Build the Foundation for Success Knowing the Rules Helps Build the Foundation for Success While a self-directed IRA can be a vehicle for a variety of investment
Don t Get Stiffed By The Rules of the Self Directed IRA
Don t Get Stiffed By The Rules of the Self Directed IRA By Watson CPA Group (Google+) While the traditional IRA is the path many take to fund their retirement, some people like the option of paving their
Can you handle the truth?
2 Can you handle the truth? Do you remember the first time you heard about self-directed IRAs? Chances are, the phrase, too good to be true was running through your head. Then, when you went to talk to
INVESTOR S GUIDE TO SELF-DIRECTED. IRAs. Combine IRA tax benefits with alternative investment opportunities.
INVESTOR S GUIDE TO SELF-DIRECTED IRAs Combine IRA tax benefits with alternative investment opportunities. INTRODUCTION At New Direction IRA, we give investors the freedom to invest in what they know,
An investment in knowledge always pays the best interest. Ben Franklin
An investment in knowledge always pays the best interest Ben Franklin More Choices More Control Better Returns Greater Safety Take Stock Take Control Take Action The Broader View Financial trends World
Investing in Tax Liens and Tax Certificates in Your IRA. American IRA, LLC
Investing in Tax Liens and Tax Certificates in Your IRA American IRA, LLC Declare independence from Wall Street! Self-directed IRAs and other retirement accounts let you take personal control of your assets.
401(k) Order Form. Help Set up 401(k) Account Set up 401(k) account with a True Self-Directed 401(k) trustee.
Name Street City State Zip Phone Alt. Phone Fax E-mail Includes 401(k) Order Form Documents Prototype 401(k) documents with the Roth Option. File SS- 4 File for Employer Identification Number from the
Effective January 1, All About Union Bank Inherited Individual Retirement Custodial Account Agreement
Effective January 1, 2016 All About Union Bank Inherited Individual Retirement Custodial Account Agreement Table of ContentS Form 5305-A under section 408(a) of the Internal Revenue Code. Table of ContentS
Schwab estimates workers need $230,000 for every $1,000 in monthly retirement income. As of July 2005 the national savings rate was -.
Schwab estimates workers need $230,000 for every $1,000 in monthly retirement income. As of July 2005 the national savings rate was -.05% 408(a) ''individual retirement account'' means a trust created
SHORT ANSWER: 1. Can the Manager of the LLC beneficiary of the IRA- physically take possession of gold for storage purposes?
LEGAL STRATEGIES P.C. P.O. Box 1632 Tacoma, WA 98401 Toll Free: 1-866-534-5332 E-Fax: 1-702-993-3727 www.legalstrategiespc.com Steven R. Sheppherd Check Book IRA, LLC 1552 NE Alabama Prineville, OR 97754
Alternative Investments with your Self-Directed IRA
Alternative Investments with your Self-Directed IRA Everything you need to know but your custodian won t tell you. Table of Contents Introduction 2 Self- Directed IRA Basics 3 Investments Allowed in a
Union Bank Inherited Individual Retirement Custodial Account Agreement
EFFECTIVE JANUARY 1, 2018 Union Bank Inherited Individual Retirement Custodial Account Agreement ALSO KNOWN AS ALL ABOUT UNION BANK INHERITED INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT TABLE OF
Prohibited IRA Transactions & the Tax Court Ruling in Peek v. Commissioner. Robert I. Aufseeser, J.D., LL.M All Rights Reserved.
Prohibited IRA Transactions & the Tax Court Ruling in Peek v. Commissioner Robert I. Aufseeser, J.D., LL.M. 2015. All Rights Reserved. 2 Brief Overview of IRAs Individual Retirement Arrangements were introduced
Introduction - Carl Fischer
Introduction - Carl Fischer Graduated Cornell U 1976-Engineering Launched Rockets Developed Commercial & Residential Mortgage Broker Business Manager Member Cama Self-Directed IRA s LLC Investments in
SCHEDULED DISTRIBUTION
COVERDELL EDUCATION SAVINGS ACCOUNT DISTRIBUTION REQUEST (PLEASE READ THE ATTACHED INSTRUCTIONS) I. Designated Beneficiary s Account Information (Complete all sections) Name (please print): 2.) Distribution
Real Estate Transaction Guide
Real Estate Transaction Guide Combine IRA tax advantages with real estate investment opportunities from Roofstock. Step One: Before You Invest IRA Account Types that can Invest in Real Estate Traditional
Revenue Service Internal Revenue Service
Form 5305-SA SIMPLE Individual Retirement Custodial Account Do not file (Rev. April 2017) (Under Section 408(p) of the Internal Revenue Code) with the Internal Department of the Treasury Revenue Service
Revenue Service Internal Revenue Service
Form 5305-A Traditional Individual Retirement Custodial Account Do not file (Rev. April 2017) (Under Section 408(a) of the Internal Revenue Code) with the Internal Department of the Treasury Revenue Service
Simple Individual Retirement Custodial Account Agreement
Simple Individual Retirement Custodial Account Agreement Form 5305-SA under Section 408(p) of the Internal Revenue Code FORM (Rev. April 2017) The participant named on the application is establishing a
Coverdell IRA Plan Agreement & Disclosure
Coverdell IRA Plan Agreement & Disclosure PLEASE READ AND RETAIN THE FOLLOWING DOCUMENT FOR YOUR RECORDS COVERDELL ESA CUSTODIAL ACCOUNT AGREEMENT Form 5305-EA under section 530 of the Internal Revenue
Copyright 2008 Maurice Glazer
Tax Considerations for the Global Entrepreneur / Investor The Glazer Group Maurice M. Glazer Worked in the industry since 1960 Tax and Accounting Specialist Speaker at numerous corporate and organization
COVERDELL ESA CUSTODIAL ACCOUNT
COVERDELL ESA CUSTODIAL ACCOUNT Form 5305-EA Under Section 530 of the Internal Revenue Code FORM (REV. MARCH 2002) The Depositor whose name appears on the Application is establishing a Coverdell Education
PROBATE ESTATE ADMINISTRATION CHECKLIST
PROBATE ESTATE ADMINISTRATION CHECKLIST The purpose of this Probate Questionnaire is to 1) help prepare you for our upcoming estate settlement consultation; 2) provide us with important personal and asset
McCombs Knowledge To Go. January 12, 2015
McCombs Knowledge To Go January 12, 2015 Financial Overview for Young Alumni: Achieve Your Goals by Kelly Kamm, Ph.D. Finance Senior Lecturer, Department of Finance, McCombs My Background & Choices Ph.D.
THE SELF-DIRECTED IRA ACCOUNT GUIDE
THE SELF-DIRECTED IRA ACCOUNT GUIDE A guide for helping you navigate and operate your Self-Directed IRA account NOTICE The following information is not intended to be legal, financial, investment or tax
Client Questionnaire Date: / /
Client Questionnaire Date: / / SECTION ONE - PERSONAL INFORMATION Client Co-Client Name Home Address 1 City, State, Zip Email Address Home Phone Cell Phone Work Phone Year of Birth Primary contact person
An investment in knowledge always pays the best interest. Ben Franklin
An investment in knowledge always pays the best interest Ben Franklin More Choices More Control Better Returns Greater Safety Take Stock Take Control Take Action The Broad View & The Personal View (your
The statutory requirements for a traditional IRA, which are described in section 408(a) of the Internal Revenue Code (Code), are as follows:
Page 1 of 9 This Disclosure Statement is provided in accordance with the tax laws applicable to your individual retirement account (IRA). It provides only a summary of the rules that apply to your IRA.
Recognizing Prohibited Transactions
Recognizing Prohibited Transactions Learning Objectives Understand the sources of prohibited transaction rules Differentiate between different kinds of prohibited transactions and penalties Identify how
2. Contributions on behalf of any individual will not be accepted for the taxable year in excess of the limits discussed below.
Page 1 of 6 This Disclosure Statement is provided in accordance with the tax laws applicable to your SIMPLE individual retirement account (). It provides only a summary of the rules that apply to your.
Recent Changes to IRAs
Recent Changes to IRAs Federal legislation and new IRS regulations have created several changes to IRAs in the past year. Prohibition on recharacterization of IRA conversions: Effective for taxable years
DIRECTION OF INVESTMENT PRIVATE PLACEMENT
DIRECTION OF INVESTMENT PRIVATE PLACEMENT Fax: (208) 376-4567 Note: All investment paperwork must be titled in the name of your account. For example: Mountain West IRA, Inc. FBO (Account Holder s Name)
take your ira in a new direction yours
take your ira in a new direction yours Self-Directed IRAs: A New World of Investment Opportunities Have you thought about a self-directed IRA as your retirement strategy? Do you know what this is? Many
Home Storage IRA Facts
Home Storage IRA Facts Los Angeles (February 19, 2015 12:31 PM PST) Home Storage Gold IRAs are now accessible to the average American investor, and with this, myths and misinformation have also developed
Coverdell ESA Custodial Account
Coverdell ESA Custodial Account Form 5305-EA Under Section 530 of the Internal Revenue Code FORM (REV. MARCH 2002) The Depositor whose name appears on the Application is establishing a Coverdell Education
DIRECTION LETTER c/o Polycomp Administrative Services, Inc., IRA Department
IRA Owner s Information Name DIRECTION LETTER c/o Polycomp Administrative Services, Inc., IRA Department Account Number Acknowledgement: I have read and understand Prohibited Transactions in Self-directed
Speaker Introduction. Disclaimer. What types of plans can be self-directed? Employer plans: SEP IRA SIMPLE IRA Individual 401(k) Roth 401(k)
Speaker Introduction Commercial Real Estate and Other Alternative Investments to Grow Your Self-Directed IRA H. Quincy Long is President of Entrust Retirement Services, Inc. Attorney at Law licensed in
YOUR GUIDE TO CHANGING YOUR INVESTMENT FUTURE
S E L F D I R E C T E D I R A S YOUR GUIDE TO CHANGING YOUR INVESTMENT FUTURE ABOUT US NuView is one of the world s leading self-directed IRA administration companies, headquartered in Longwood, Florida.
THE ESOP ADVANTAGE. ESOP Midwest Conference September 11-12, 2014 Chicago Oak Brook Hills Resort Oak Brook, IL
THE ESOP ADVANTAGE ESOP Midwest Conference September 11-12, 2014 Chicago Oak Brook Hills Resort Oak Brook, IL Brian Hector, Partner Morgan, Lewis & Bockius LLP 77 West Wacker Drive Chicago, IL 60601 312.324.1160
INDIVIDUAL RETIREMENT ARRANGEMENTS
Insights on... WEALTH PLANNING INDIVIDUAL RETIREMENT ARRANGEMENTS Maximizing the Benefits and Avoiding the Pitfalls of IRAs Mairav Rothstein Senior Tax Counsel Wealth Advisory Services April 2017 Saving
Check Book IRA IRA TM. Check Book. Check Book IRA, LLC THE SOLO 401(K) Redmond OR Cave Creek AZ San Antonio TX.
THE SOLO 401(K), LLC Redmond OR Cave Creek AZ San Antonio TX BBB Rating: A+ 1 You know how important it is for a self employed business owner to maintain financial security for yourself and your family.
LGBT individuals and non-traditional families.
PERSONAL WEALTH MANAGEMENT A Collaborative Approach to Solving Issues Affecting LGBT Individuals and Non-Traditional Families MODERN FAMILIES WITH UNIQUE FINANCIAL NEEDS As an attorney, accountant or trusted
Course Goals: 1. Completing a tax return in Taxslayer 2. Key Tax Concepts 3. Key Credits 4. Finishing a return- bank info, consents, ready for review
Course Goals: 1. Completing a tax return in Taxslayer 2. Key Tax Concepts 3. Key Credits 4. Finishing a return- bank info, consents, ready for review Credits Refundable and Non Refundable Now we get to
Retirement Arrangement Information
VOID CORRECTED 2828 Cat. No. 50010C Do NOT Cut or Separate ms on This Page Copy A Internal Revenue Service Center File with m 1096. Paperwork Reduction Act Notice and instructions for completing this form,
What is private cash gifting?
What is private cash gifting? Private gifting is a concept embraced by private groups of individuals and has been in existence for many years. Our private activity does not involve network marketing, multilevel
Effective January 1, All About Union Bank Simple Individual Retirement Custodial Account Agreement
Effective January 1, 2014 All About Union Bank Simple Individual Retirement Custodial Account Agreement Table of Contents Form 5305-SA under section 408P of the Internal Revenue Code. INTRODUCTION...1
Individual Retirement Custodial Account Agreement
Individual Retirement Custodial Account Agreement Form 5305-A under Section 408(a) of the Internal Revenue Code FORM (Rev. December 2016) The depositor named on the application is establishing a Traditional
DISCLOSURE STATEMENT. Page 7 of Ascensus, Inc / 2400R-C (Rev. 3/2016)
DISCLOSURE STATEMENT RIGHT TO REVOKE YOUR ROTH IRA You have the right to revoke your Roth IRA within seven days of the receipt of the disclosure statement. If revoked, you are entitled to a full return
Trusteed Cross Purchase Buy-Sell Agreement
Steilacoom Investments Steilacoom Investments D. O. Magnus Brandfors President 208 Wilkes Street Steilacoom, WA 98388 253-582-5225 magnus@steilacoominvestments.com www.steilacoominvestments.com Trusteed
Prohibited Transactions
Prohibited A prohibited transaction is a transaction between a plan and a disqualified person that is prohibited by law. That Law is primarily 26 USC 4975. That is the primary focus of this white paper,
Retirement Plan Fundamentals Zero to Sixty. Todd Kading, CFP, ChFC, RF LeafHouse Financial Advisors
Retirement Plan Fundamentals Zero to Sixty Todd Kading, CFP, ChFC, RF LeafHouse Financial Advisors Meet Our Speaker Todd Kading Managing Director LeafHouse Financial Advisors Top 10 Most Dependable Wealth
1112 Montana Ave., # 390 SM, CA BRE: NMLS: Tel: Fax:
Global Financial Network, LLC. 1112 Montana Ave., # 390 SM, CA 90403. BRE: 00832641 NMLS: 313912 Tel: 310-451-4222 Email: Sam@Samsadat.com Fax: 888-902-1667 Private Lending Class April 25, 2015 Today s
UBTI: THE HIDDEN TAX FOR THE TAX-EXEMPT
: THE HIDDEN TAX FOR THE TAX-EXEMPT By: Steven P. Saunders, CFA, CAIA and Theodore D. Schneider As the old adage goes, it s not what you make, but what you keep that matters. The saying can also be broadly
2016 FOREIGN NATIONAL QUESTIONNAIRE
PLEASE COMPLETE EACH ITEM INCLUDED IN THE FOREIGN NATIONAL QUESTIONNAIRE FOR EACH MEMBER OF YOUR HOUSEHOLD. TAXPAYER SPOUSE NAME: NAME: 100) PERSONAL INFORMATION 101) Country (countries) of citizenship:
Understanding Your Defined Benefit Plan
Understanding Your Defined Benefit Plan Pension Services, Inc. PensionSite.Org P.O. Box 1869 Winter Park, P.O. Box FL 32790-1869 Phone: 888-412-4120 Winter Fax: Park, 321-397-0409 FL 32790-1869 Email:
What is arguably the biggest mystery faced by anyone
CHAPTER 8 The Legend of Real-Estate Tax Strategies By Ronald A. Mermer, CPA, CGMA, CTC, CCPS What is arguably the biggest mystery faced by anyone looking to live a better life? It is the mystery of why
Simple Individual Retirement Custodial Account
Custodial Agreement & Disclosure Statement Page 1 of 14 Simple Individual Retirement Custodial Account 512 E. Township Line Rd 5 Valley Square, Suite 200 Blue Bell, PA 19422-0119 P (866) 559-4430 F (973)
Law Office Of Keith R. Miles, LLC July 28, 2015
Law Office Of Keith R. Miles, LLC Keith Miles Attorney-at-Law 2250 Oak Road PO Box 430 Snellville, GA 30078 678-666-0618 keithmiles@timetoestateplan.com www.timetoestateplan.com Traditional IRAs Page 1
Circumstances in Which an IRA May Owe Taxes 1
Circumstances in Which an IRA May Owe Taxes 1 By: H. Quincy Long, Phone: 281-492-3434 Attorney and President of Fax: 281-646-9701 Entrust Retirement Services, Inc. Toll-Free: 800-320-5950 17171 Park Row,
Year-end Tax Moves for 2015
Year-end Tax Moves for 2015 PRESENTED BY: One of our major goals is to help our clients identify opportunities that coordinate tax reduction with their investment portfolios. In order to achieve this goal,
Income for Life #31. Interview With Brad Gibb
Income for Life #31 Interview With Brad Gibb Here is the transcript of our interview with Income for Life expert, Brad Gibb. Hello, everyone. It s Tim Mittelstaedt, your Wealth Builders Club member liaison.
Thank&you&for&your&interest&in&opening&a&new&TradeKing*Advisors&Coverdell*Education*Savings*account.&
Thank&you&for&your&interest&in&opening&a&new&TradeKing*Advisors&Coverdell*Education*Savings*account.& & Opening&an&account&is&easy.&Use&this&form&to&open&a&Coverdell*Education*Savings*account.&Simply&review&and&complete&
SIMPLE Individual Retirement Account Disclosure Statement
SIMPLE Individual Retirement Account Disclosure Statement This Disclosure Statement contains important information about a savings incentive match plan for employees of small employers Individual Retirement
Georgetown Trust, Ltd.
Georgetown Trust, Ltd. 1 One of the Leading Financial Service Providers since 1999 Licensed to do Companies, Trusts, Foundations, Asset Protection & Asset Management, Fund Administration, Insurance Representative,
President Barack Obama Makes SEP/Profit Sharing Plan Contributions for
Published Since 1984 ALSO IN THIS ISSUE President Barack Obama Makes SEP/Profit Sharing Plan Contributions for 2007-2011 Seeking More IRA Contributions From Higher Income Clients and Understanding a Special
IMPROVE YOUR ANGEL RETURNS WITH THE TAX EFFICIENCY OF A SELF-DIRECTED IRA
Getting Started: IMPROVE YOUR ANGEL RETURNS WITH THE TAX EFFICIENCY OF A SELF-DIRECTED IRA Mainstar Trust is pleased to provide you with this comprehensive Ebook guide created specifically for Angel Investors
Traditional Individual Retirement Account Disclosure Statement
Traditional Individual Retirement Account Disclosure Statement This Disclosure Statement contains important information about traditional Individual Retirement Accounts ( traditional IRA ) described in
EFFECTIVE FEBRUARY 24, All About Union Bank Simple Individual Retirement Custodial Account Agreement
EFFECTIVE FEBRUARY 24, 2017 All About Union Bank Simple Individual Retirement Custodial Account Agreement TABLE OF CONTENTS FORM 5305-SA UNDER SECTION 408(P) OF THE INTERNAL REVENUE CODE INTRODUCTION...1
Self-Directed Investing Overview. A guide to Equity Trust accounts
Self-Directed Investing Overview A guide to Equity Trust accounts Contents You Have Options for Investing in Your Future 4 Should You Consider an IRA? 5 Nearly Endless Investment Options 7 Individual
Client Information Form - Estate Planning
Client Information Form - Estate Planning Date Personal Data Name (Husband) Home Address (street, city state and zip) Home Phone Occupation Approximate Income Per Year $ Are you now or have you ever been
Securities Based Lending The Smarter Alternative to a Loan or Mortgage 01/15/2010
Securities Based Lending The Smarter Alternative to a Loan or Mortgage 01/15/2010 Contents Product General Description Parameters Criteria what securities can and cannot be used Loan Process Security Info
Roth Beneficiary IRA Amendment
Roth Beneficiary IRA Amendment Dear Roth Beneficiary IRA Accountholder: The purpose of this Amendment is to incorporate changes in law and policy that affect your Roth beneficiary IRA agreement. This Amendment
Estate Administration Checklist
Estate Administration Checklist Decedent name and address County of Residence: Miscellaneous decedent information SS#: Occupation: Date of Death: Date of Birth: Citizenship (USA or Other)? AKA or other
ROTH INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT
ROTH INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT Form 5305-RA under section 408A of the Internal Revenue Code. FORM (Rev. April 2017) The depositor named on the application is establishing a Roth
Closely Held. Entities Transaction. If you have questions, please or call us at: or
Closely Held Entities Transaction How-To Guide If you have questions, please email or call us at: info@ndira.com, 303-546-7930 or 877-742-1270. The Investment Process Timeline Open SDIRA 2 Days Prepare
Remedies for Resolving Your Retirement» By Thomas A. Haunty. Your Business: What You Don't Know Could Hurt You» By Ann Guinn
4/4/2011 - Page 1 of 6 A service of the ABA General Practice, Solo & Small Firm Division Law Trends & News PRACTICE AREA NEWSLETTER PRACTICE MANAGEMENT WINTER 2011 VOL. 7, NO. 2 HOME YOUNG LAWYERS BUSINESS
WELCOME TO YOUR INVESTMENT MASTER CLASS
WELCOME TO YOUR INVESTMENT MASTER CLASS With Athena Paquette, M.A. OVERVIEW A Master Class turns your curiosity into inspired action by sharing stories, techniques, and strategies from the people who are
Supplementing Retirement Income with Life Insurance
Supplementing Retirement Income with Life Insurance CLIENT SNAPSHOT INDIVIDUAL NEEDS Protection for today, income for tomorrow Protecting your family and planning for a long retirement are likely to top
SIMPLE IRA PLAN AGREEMENT
SIMPLE IRA PLAN AGREEMENT SIMPLE IRA PLAN AGREEMENT Form 5305-SA under Section 408(p) of the Internal Revenue Code (REV. MARCH 2002) The Participant named on the Application is establishing a savings incentive
TRADITIONAL AND ROTH INDIVIDUAL RETIREMENT ANNUITY DISCLOSURE STATEMENT
AMERICAN-AMICABLE LIFE INSURANCE COMPANY OF TEXAS Waco, Texas TRADITIONAL AND ROTH INDIVIDUAL RETIREMENT ANNUITY DISCLOSURE STATEMENT This Disclosure Statement explains the rules governing both a Traditional
IRA Information Traditional & Roth INVESTING FOR YOUR RETIREMENT
IRA Information Traditional & Roth INVESTING FOR YOUR RETIREMENT TABLE OF CONTENTS INTRODUCTION... 2 What s in this Booklet?... 2 Why Establish an IRA for Retirement Savings?... 2 What s the Difference
Roth Individual Retirement Account (Trust) Disclosure Statement
Roth Individual Retirement Account (Trust) Disclosure Statement This Disclosure Statement contains important information about traditional Individual Retirement Accounts ( traditional IRA ) described in
INDIVIDUAL RETIREMENT TRUST ACCOUNT AGREEMENT
INDIVIDUAL RETIREMENT TRUST ACCOUNT AGREEMENT Form 5305 under section 408(a) of the Internal Revenue Code. FORM (Rev. March 2002) The grantor named on the application is establishing a Traditional individual
Roth Tax Free. Traditional Tax Deferred
Why use an IRA? Why a Roth? Roth Tax Free Traditional Tax Deferred YOUR WEALTH WILL GROW 10 TIMES FASTER TAX FREE How do I set up a Roth? Who? QuestIRA.com Can I use my existing IRA? Yes Who can qualify
Navigating a Life Insurance Funding Strategy
Navigating a Life Insurance Funding Strategy A Supplemental Illustration Prepared for Valued Client Presented by Premier Producer Premier Brokerage 1 Sales Drive Anytown, USA 98765 Life insurance is issued
Union Bank Traditional/SEP Individual Retirement Custodial Account Agreement
EFFECTIVE JANUARY 1, 2018 Union Bank Traditional/SEP Individual Retirement Custodial Account Agreement ALSO KNOWN AS ALL ABOUT UNION BANK TRADITIONAL/SEP INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT
Union Bank Roth Individual Retirement Custodial Account Agreement
EFFECTIVE JANUARY 1, 2018 Union Bank Roth Individual Retirement Custodial Account Agreement ALSO KNOWN AS ALL ABOUT UNION BANK ROTH INDIVIDUAL RETIREMENT CUSTODIAL ACCOUNT AGREEMENT TABLE OF CONTENTS
PRACTICAL PLANNING FOR ART AND COLLECTIBLES. Presented to: HOUSTON BUSINESS AND ESTATE PLANNING COUNCIL
PRACTICAL PLANNING FOR ART AND COLLECTIBLES Presented to: HOUSTON BUSINESS AND ESTATE PLANNING COUNCIL DISCLOSURE IMPORTANT: This presentation is designed to provide general information about ideas and
IMPORTANT INFORMATION ABOUT PROCEDURES FOR OPENING A NEW ACCOUNT
Thank you for your interest in opening a new COVERDELL E D U C AT I O N TradeKing Securities account. Opening a Coverdell account is easy. Simply complete and fax (866-699-0563), or mail to us the attached
Roth Individual Retirement Account Disclosure Statement
Roth Individual Retirement Account Disclosure Statement This Disclosure Statement contains important information about traditional Individual Retirement Accounts ( traditional IRA ) described in Section
Section 199A (Pass-Thru Business Deduction) Tips for Physicians
Section 199A (Pass-Thru Business Deduction) Tips for Physicians [Editor s Note: This guest post comes from CPA Stephen L. Nelson who previously guest blogged here about real estate investing in the two
Script Raising Private Money from People You Know. For Students Just Getting Started in Real Estate Investing
(Page 1 of 6) FFA = Friends, Family members, or Associate(s) Your FFA Answers the Phone Live: FFA: Hi, (Name of FFA), this is (Student Name). Did I catch you at a good time? I wanted to run something by
Part 1 Everything You Need To Know About Listed Transactions Connected With Benefit Plans November 2007
Part 1 Everything You Need To Know About Listed Transactions Connected With Benefit Plans November 2007 Robert K. Butterfield Butterfield Schechter, LLP www.bsllp.com Introduction & Scope rbutterfield@bsllp.com
STRATEGIES TO HELP YOU KEEP MORE OF YOUR INVESTMENT EARNINGS
STRATEGIES TO HELP YOU KEEP MORE OF YOUR INVESTMENT EARNINGS VLC0774-0118 CONSIDER TAX-EFFICIENT STRATEGIES THAT HELP INCREASE YOUR INVESTMENT EARNINGS The income we keep after taxes are paid is referred