The Kugler System Volume Two: A Summary of Life Insurance Applications & Tax Aspects

This book includes chapters on: Special Policy Considerations, Tax Aspects (gift, estate and income tax) IRC Section 1035 exchanges, Product Uses and Applications.

The Section 1035 chapter has 20 different 1035 exchanges. Most are actual cases covering a policy exchange to various products. Several cases are devoted to policies with existing loans. The potential negative tax aspects are illustrated and several cases show simplified solutions to the loan problem. We also have several cases deal with using a life insurance policy to maximize the after-tax payout at retirement via "wash loans" and the Overloan Protection Rider."

There are a number of cases covering IRR illustrations, various split dollar arrangements etc.