Our focus

Business Owners and High Networth Individuals
Tax Free Retirement Income Using OPM

For business owners and other high-net-worth investors, IULs offer particularly strong advantages, including the flexibility to invest in index funds with guaranteed asset protection and no management fees. Fixed-rate ULs remain a strong option for highly conservative affluent investors seeking a higher fixed rate of return. For those clients whom you believe would benefit from overfunding permanent life insurance as a component of their overall wealth management plan, the following discussion points may help you clarify the value:

ax-favored growth: Tax rates on investment portfolios continue to rise, making income-tax-deferred investment options a critical component of retirement planning. Returns on permanent life policies grow untaxed—when properly structured, they may be accessed untaxed, provide an income-tax-free death benefit, and/or continue to grow tax-deferred until funds are drawn (prior to death).

Specialized Tax Incentives R&D Tax Credits

All businesses engaged in domestic manufacturing and production activities qualify for IRC § 199 Domestic Production Activities Deduction benefit. Traditional manufacturers qualify but the rules have broadened the traditional definition of manufacturing to also include companies such as Qualifying production property which was manufactured, produced, grown, or extracted by the taxpayer in whole or in significant part within the United States, Construction firms for construction performed in the United States, Engineering and architectural firms for services performed in the United States for construction projects in the United States, and Electricity, natural gas, and potable water producers for U.S. production.

Profitable companies participating in these industries may be entitled to the generous tax and cash benefits provided by this incentive.

Commercial RE Tax Recapture

Any Commercial Property Owner who pays over $50,000 per year in Real or Personal Property Tax is worthy of a free review to determine potential reduction opportunities. The immediate benefit is the reduction of taxes owed and the potential of refunds on prior taxes paid. The future benefits would similarly be a reduced tax burden going forward, producing an increased cash flow for the business.

Our experienced team of professionals in mitigation, valuation, assessments, and law will work on your case to identify any potential opportunity for refunds and/or reductions in your current property taxes.

We perform all the work on your behalf until savings are captured, including partaking in hearings and filing necessary paperwork. We act as an extension of your company toward the governing property tax bodies.

Cost Segregation & Much Much More

Depreciation recapture is an often misunderstood aspect of tax planning and comes into effect only during the sale of a property. Recapture is limited to the lesser of the gain or the depreciation taken. Meaning, first you have to sell the property and have a gain on the sale to even be concerned.

To have a loss, one would have to sell the property for less than its net tax value. For practical purposes, the depreciation taken is the main limiting factor because the IRS calculates gain as the selling price less the net tax value (cost less depreciation taken). The recapture rules dictate how the gain is taxed, with § 1245 governing personal property and § 1250 governing real property. Section 1245 dictates that the accelerated depreciation taken on personal and real property be taxed at ordinary income tax rates. Section 1250 requires that depreciation taken on real property be taxed at a 25% capital gains rate.

Some of the Things We Do To Help

Business Owners

Recapture monies from over payment of property taxes, cost segregation, specialized tax incentives & more

To help Business Owners and High Networth Individuals to Use & Maximize Every Beneficial Code Provided & Recapture Monies That Have Been Over Looked In The Process of Previous Filings!

By Using The Sophistication of Our Software for a Survey, We Can Let a Business Owner Know In 15 minutes or so What Might Have Been Missed and Can Be Recapture In Addition To Strategies To Take Advantage of Going Forward!

The Survey Is Free!

  • Over Payments

    9 out of 10 Commercial Property Investors are Overpaying on Income Taxes

  • Missing Out

    Civil Engineering Firms are consistently missing out on millions of dollars in Federal Tax Incentives!

  • Depreciation Recapture

    Depreciation recapture is an often misunderstood aspect of tax planning and comes into effect only during the sale of a property.

  • BOLI

    What is BOLI - Bank Owned Life Insurance. Put simply, BOLI is attractive to the banks because it can produce better returns that the banks couldn't otherwise achieve. Since the growth in the cash value of the insurance policies is tax-free, and returns are further magnified by this benefit. For example, a bank might expect a BOLI policy to appreciate in value at 3.25% to 3.5% per year. However, since this is a tax-free gain, this is really equivalent to a taxable investment gain of 5% or more. And, anyone who has any idea what kind of interest shorter-term fixed income investments pay right now knows that this type of gain would be difficult for banks to safely achieve elsewhere. According to a 2013 review of FDIC data, 53.4% of U.S. banks held some type of BOLI assets. Cash surrender value of BOLI policies held by banks stood at $164.5 billion as of June 30, 2017, reflecting a 3.5 percent increase from $159 billion as of June 30, 2016. $167.8 billion of BOLI cash value now on bank’s financials as of 12/31/17. Further, the percentage of banks holding BOLI assets increased in that time period, from 61.3 percent to 62.8 percent, approximately 3,570 banks. In 2016, the aggregate face amount of all life insurance policies in force amounted to approximately 20.33 trillion U.S. dollars in the United States.


Our Expertise Comes From Experience
Wiley Carter
Wiley Carter
Dr. Sucari Epps
Dr. Sucari Epps
Special Projects Consultant
Letitia Chigovanyika
Letitia Chigovanyika
V.P. Administration
Michele Capellupo
Michele Capellupo
Director of Communications
Jazmine Carter
Jazmine Carter
Special Projects Director
Naja Vanhook
Naja Vanhook
Assistant Research Director
Darlene Montalvo
Darlene Montalvo
V.P. Human Resources

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