Wealth Transfer Leaving a Legacy Using Single Premium Life Insurance

WEALTH TRANSFER LEAVING A LEGACY USING SINGLE PREMIUM LIFE INSURANCE Ensuring That Your Legacy Lives On Learn how to effectively and efficiently transfer your wealth using single premium life insurance without being over-taxed and making Uncle Sam the biggest beneficiary.

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FOREWORD Thank you for your time and interest. This booklet was created as an educational guide with the intent to bring you greater clarity and understanding of the financial decisions you make. If you need more information on a subject discussed, we welcome your email and will attempt to get you the answers you need. Please be mindful as you read this; everyone’s financial situation is different. So any product or solution must match your specific financial picture. We strongly recommend you consult with a highly-rated professional about every financial decision you make. Because, just as not all products are created equal, neither are all financial professionals, and the difference in knowledge and advice can be substantial from one advisor to another. Working with a highly knowledgeable, independent, well-rated professional can make all the difference when it comes to the results you achieve. If you are ready to explore your retirement options and want some help cutting through the clutter and jargon, visit www.CertifiedSafeMoney.com for unbiased information and to connect with professionals who can answer all of your most pressing questions. If you ever have feedback related to this booklet or concerns about your retirement income and financial security, please email us at [email protected]. We’re happy to help. CSM202101WEALTH 3 [email protected] www.certifiedsafemoney.com

WHO WILL BE THE BIGGEST BENEFICIARY OF YOUR WEALTH? If you were to catch someone breaking into your garage and stealing a vehicle from your classic car collection, you would probably quickly call 911 and try to stop the thief, or at least attempt to recover the stolen item. You may also put a plan in place – such as additional locks or smash-proof glass on the windows – to help deter or prevent a similar incident from happening again. Likewise, if the vehicle were damaged in any way, you would want it repaired or replaced so that you could use it and pass it on to your child or grandchild, who also shares your love of collectible vehicles. So why is it that every day, people allow a substantial chunk of their hard-earned assets to be at risk of taxation – in some cases, up to 40% or more – essentially minimizing what their loved ones will receive in the future? EFFICIENT ASSET TRANSFER ISN’T JUST FOR THE RICH. Just like people don’t have to be wealthy to have an estate plan, it is not necessary to be rich to ensure an efficient transfer of assets upon your death. If you’ve worked hard throughout the years to build up any size nest egg, the last thing you want is a bulk of it to bypass the people you care about and go directly into the hands of the taxman. The good news is: you don’t have to be ultra-rich to take advantage of the best retirement strategies the wealthy use to make sure that their savings, investments, businesses, and other assets remain within their family tree. CSM202101WEALTH 4 [email protected] www.certifiedsafemoney.com

For many people, taxes are part of everyday life, including paying sales tax on purchased items, income tax on earned money, and capital gains tax on investments that perform well. It is even necessary for a final tax return to be filed for U.S. taxpayers who pass away, with all of the person’s income up to the date of their death being reported. Then, if any tax is due from the deceased person, this payment must be submitted. What many people do not realize, though, is how taxes correlate with the U.S. national debt level, which is a measurement of how much the government owes to its creditors. According to the U.S. debt clock, as of mid2020, the national debt is inching close to $26.5 trillion. And while the country’s debt to GDP (gross domestic product) ratio was less than 58% in the year 2000, a mere 20 years later, it now stands at over 132% – more than double that of just two decades ago (as of July 5, 2020). Worse yet, based on Bloomberg statistics, the United States’ deficit is growing even faster than initially anticipated. When the debt is divided among all U.S. citizens, it comes to more than $80,000 per person… and over $213,000 per U.S. taxpayer! Why should these larger-than-life debt figures make a difference to each of us? We could be stuck paying the tab through taxes on income, investment gains, and asset transfers. WHY IS IT FAR MORE LIKELY THAT TAXES WILL INCREASE BEFORE GOING DOWN? While nobody likes to pay taxes in any form, tax rates are lower now (in 2020) than they have been in the past 100 years – and they will probably go up again in the future. Many times over the past century, the top federal income tax rate has been in excess of 70%, 80%, and even 90% – and there is no guarantee that these significant income tax rates won’t be implemented again down the road. Given the significant amount of our national debt, raising taxes isn’t just possible but probable. Therefore, it is essential to plan for some – or even all – of your guaranteed retirement income to be accessed tax-free. This will also ensure that any of the assets you transfer to others upon your death have the least amount of taxation possible. Otherwise, your survivors could have a significant portion of their inheritance diverted to Uncle Sam. CSM202101WEALTH 5 [email protected] www.certifiedsafemoney.com

The Top Federal Income Tax Rates in the U.S. from 1913-2020 Source: IRS.gov Year Rate Year Rate 2018-2020 37 1950 84.36 2013-2017 39.6 1948-1949 82.13 2003-2012 35 1946-1947 86.45 2002 38.6 1944-1945 94 2001 39.1 1942-1943 88 1993-2000 39.6 1941 81 1991-1992 31 1940 81.1 1988-1990 28 1936-1939 79 1987 38.5 1932-1935 63 1982-1986 50 1930-1931 25 1981 69.125 1929 24 1971-1980 70 1925-1928 25 1970 71.75 1924 46 1969 77 1923 43.5 1968 75.25 1922 58 1965-1967 70 1919-1921 73 1964 77 1918 77 1954-1963 91 1917 67 1952-1953 92 1916 15 1951 91 1913-1915 7 Nobody knows what will happen with taxes in the near- or long-term time horizon. However, over the past decade or so, the U.S. has experienced a historically low tax rate environment. But, because our debt has risen so significantly, there will come a point where taxpayers – regardless of whether they are still working or are retired – will be called upon to help with their “share” of the bill. Without knowing what the tax rate will be when you retire and when your assets are set to be transferred to your loved ones – it can be somewhat like “flying blind.” But with the right advisor and preparation in place, you can better ensure that those you love and care about will receive what they’re entitled to – no matter what the tax rates may be. CSM202101WEALTH 6 [email protected] www.certifiedsafemoney.com

THE GREATEST TRANSFER OF WEALTH IN UNITED STATES HISTORY IS ABOUT TO TAKE PLACE – WILL YOU BE PART OF IT? Throughout the next two decades, the United States will experience an unprecedented shift in demographics and finances. This coming transition has been described by many as the most significant transfer of wealth in U.S. history. During these approximate 20 years, the Baby Boomers – those born between 1946 and 1964 – are anticipated to transfer approximately $30 trillion in wealth to younger generations. One reason is that at no other time in the history of the United States has such a large amount of wealth moved through generations’ hands. Unfortunately, for those who do not have a proper wealth transfer plan in place, Uncle Sam will end up being the beneficiary of a significant percentage of your lifetime income. But it doesn’t have to happen that way for you – at least not if you are prepared with a plan. CSM202101WEALTH 7 [email protected] www.certifiedsafemoney.com

In addition to being minimized by transfer taxes, there may be other risks eroding the amount of property and assets that your loved ones will ultimately receive. These risks can include some or all of the following: • Stock market volatility • Low-interest rates • Estate-planning laws • Titling of property and assets • Naming a beneficiary Stock Market Volatility The continuous volatility of the stock market can impact some people’s wealth on a daily basis – especially in times like the recession of 2008 and the more recent 2020 coronavirus pandemic when daily stock market swings of three and four figures were commonplace at the peak of the outbreak in the United States. Roughly 76 million strong, the Baby Boomers have a great deal of wealth tied up in the stock market. So, depending on how the market is performing at the time these Boomers are ready to shift their assets, the recipients could liken it to spinning a roulette wheel and hoping for safe funds for retirement. If you make a profit in the stock market, you’re still not allowed to retain your “winnings.” That’s because, depending on how long you owned the asset, you will incur either short-term or long-term capital gains taxes on the amount of the growth – and this, in turn, can reduce your overall return. HOW YOUR LEGACY MAY ALREADY BE DISAPPEARING INTO UNCLE SAM’S POCKET Low-Interest Rates The U.S. has also been in the throes of a historically low-interest-rate environment for more than a dozen years now. In the mid1980s, it was commonplace to see long- and short-term fixed assets paying double-digit interest rates. Fast forward to today, though, and it’s difficult to find even long-term “safe” assets that are paying 2% or more. So, if you opt to keep your money in an income-producing vehicle like a bond that is only paying 2% interest, even if you invested $1 million, your annual income would be just $20,000 – and that’s before taxes! Estate-Planning Laws Estate-planning laws can impact how much of your asset base goes to those you intend it to and how much is paid in the form of an estate tax. In its most basic sense, your taxable estate is the portion of your net assets that are taxable upon your death. In order to determine the approximate dollar amount of your estate, you would simply take the total value of your assets that are subject to taxation and then subtract liabilities (such as a mortgage balance), as well as the tax-deductible portion (if any) of your assets. CSM202101WEALTH 8 [email protected] www.certifiedsafemoney.com

Typically, a taxable estate will consist of some or all of the following assets: • Cash or cash equivalents • CDs (Certificates of Deposit) • Stocks • Bonds • Mutual Funds • Real Estate • Personal Property • Life Insurance • Business(es) Owned • Vehicle(s) • Jewelry • Gold or Other Precious Metals • Collectibles (such as art, rugs, etc.) Some of the common liabilities may include: • Mortgage Balance • Balance of a Home Equity Loan • Vehicle Loan(s) • Student Loan(s) • Personal Loan(s) • Credit Card Balance(s) • Taxes Owed After you’ve passed away, your overall estate may be subject to estate taxation. This is based on the total value of your estate. This value can also be determined by subtracting liabilities from total assets. Some additional items are allowed to be deducted from the taxable portion of your estate, such as: • Funeral expenses that are paid out of the estate • Debts that are owed by you at the time of your passing • Value of any assets that are passed on (free of taxation) to your surviving spouse Married couples have an advantage over single individuals when it comes to passing safe money investments and assets along. For instance, the unlimited marital deduction is a tax law that allows an individual to give an unlimited amount of assets or property to their spouse without either party incurring a gift or estate tax. So, if you’re married, when one or the other of you pass away, the survivor can receive all of the decedent’s assets without having to pay transfer taxes. Where the issue comes in, though, is when the second spouse passes away. Similarly, if you are single, your survivors could also face a significant amount of taxation on assets that you pass along to them. If you’ve built up a nice-size nest egg that is over $11.58 million (in 2020), your assets could be subject to an estate tax of up to 40%. This, in turn, can significantly reduce the amount that is left over for your loved ones. CSM202101WEALTH 9 [email protected] www.certifiedsafemoney.com

2020 Federal Estate Tax Rates Source: Internal Revenue Service For Taxable Estates in This Range You Will Have to Pay This Base Amount of Tax Plus This Rate on the Excess Above the Lower End of the Range $0 to $10,000 $0 18% $10,000 to $20,000 $1,800 20% $20,000 to $40,000 $3,800 22% $40,000 to $60,000 $8,200 24% $60,000 to $80,000 $13,000 26% $80,000 to $100,000 $18,200 28% $100,000 to $150,000 $23,800 30% $150,000 to $250,000 $38,800 32% $250,000 to $500,000 $70,800 34% $500,000 to $750,000 $155,800 37% $750,000 to $1 million $248,300 39% $1 million and up $345,800 40% So, if you imagine leaving your estate unprotected without any safe money retirement income planning, the amount of everything you’ve worked for could suddenly be cut nearly in half. And, while this type of tax does not pertain to everyone, if your survivors do end up owing it, it can mean that regardless of how well your assets performed while you were alive, they would have to nearly double to just “break-even” thanks to estate taxes. But, this is just the federal portion of the estate tax, though. Some states also impose a state estate tax or an inheritance tax that could reduce your assets’ net amount even further. As of 2020, the states that impose a state estate tax include: • Washington • Oregon • Minnesota • Maine • Vermont • New York • Massachusetts • Connecticut • Illinois • Delaware • Maryland Washington, D.C. is on this list, too. D.C., Maryland, and Delaware impose both state estate taxes and inheritance tax. CSM202101WEALTH 10 [email protected] www.certifiedsafemoney.com

The other states that impose a state inheritance tax (but not a state estate tax) in 2020 are: • Nebraska • Iowa • Kentucky • Pennsylvania • New Jersey Even if your estate is nowhere near the $11.58 million mark, your loved ones could still feel the sting of taxation when assets and property are transferred to them before or after your death. For example, a transfer tax is defined as being a charge levied on the transfer of ownership or the transfer of title to property from one individual or entity to another. This type of tax may be imposed by a state, county, or even a municipality. Typically, this type of tax is not deductible from federal or state income taxes. But, it could be added to the cost basis when profit on the sale of securities and investment property is calculated. Transfer tax could also be imposed on the transfer of property by inheritance. This is sometimes referred to as the “death tax.” So, it can refer to any gift tax, estate tax, or generation-skipping transfer tax imposed on the value of the property being inherited following the owner’s death. The gifting of assets away while you are still alive could reduce your taxable estate. However, depending on how much you gift away, you could incur gift taxation; we recommend you find a financial professional to assist with these estate decisions. For example, the amount of the federal gift tax (in 2020) can range between 18% up to 40% for gifts that are in excess of $15,000. However, you may gift up to $15,000 to any number of individuals (in 2020) without incurring gift taxation. Further, if you are married, you and your spouse together may gift up to $30,000 to any number of individuals without incurring a gift tax. CSM202101WEALTH 11 [email protected] www.certifiedsafemoney.com

The Proper Titling of Assets – and Why it Can Make a Significant Difference The way that your assets and property are titled could also impact how much – if anything – you are taxed upon the transfer of that asset or property. The most common forms of asset ownership include: • Tenancy in Common • Joint Tenancy with Right of Survivorship (JTWROS) • Tenancy by the Entirety • Community Property Tenancy in Common, or TIC, is an arrangement where two or more people share ownership rights in a property or other asset. When one of these owners passes away, the property or asset will pass to his or her estate, as versus automatically to the other owner(s). With this type of asset ownership, each “tenant” may control a different percentage of the total. In addition, each of the owners has the right to leave their share of the asset to any beneficiary they choose. This differs from joint tenancy with right of survivorship, or JTWROS, where all of the surviving asset owners automatically inherit a deceased owner’s portion when he or she dies – and they can do so without the property having to pass through the probate process. In the case of JTWROS, the deceased owner’s property may not be inherited by his or her heirs. In fact, with this type of ownership, the right of survivorship takes precedence over the deceased person’s will and even the state’s inheritance rules. When the last living owner of the asset or property passes away, the asset/property will become part of his or her estate. Joint tenancy with right of survivorship is an option to consider when financial planning for retirement and oftentimes used by married couples who own property or assets together, as well as when assets and property are owned jointly between a parent and a child. Tenancy by the entirety is a type of real estate ownership afforded only to married couples. In this case, each of the spouses has an equal and undivided interest in the property. Each person owns the entire estate – and because of that, one or the other cannot sell their ownership interest in a property that is owned via tenancy by the entirety without first obtaining the other owner’s consent. When one of the spouses dies, the property’s full title will then automatically pass to the survivor. When using tenancy by the entirety, two spouses may own property as one single legal entity. Another form of asset ownership is community property. Currently (in 2020), only nine U.S. states recognize this type of property ownership. These states include: • Arizona • California • Idaho • Louisiana • Nevada • New Mexico CSM202101WEALTH 12 [email protected] www.certifiedsafemoney.com

• Texas • Washington • Wisconsin (Note that Alaska also has an “opt-in” community property law that allows such a property division if both of the parties agree. Registered domestic partners who reside in the states of California, Nevada, or Washington are also subject to community property laws.) Community property is everything that a married couple owns together. This will typically include cash and other liquid assets, money earned during the marriage, and property that is acquired during the marriage. Debts that are incurred are also included. The states that recognize community property as a form of asset and property ownership also define what is to remain separate in terms of ownership. This includes: • All property that was owned by a spouse prior to the marriage • Property that is obtained by either of the spouses after a legal separation • Any property that is received as a gift or inheritance during the marriage from a third party – provided that this third party remains separate from the community property, such as joint banking accounts Likewise, any debts that are incurred before the marriage took place are also to remain separate. Separate property may be transformed into community property. For example, if a spouse who owns property before the marriage adds their new spouse’s name to the deed, then that property will become community property and be “owned” by both spouses. CSM202101WEALTH 13 [email protected] www.certifiedsafemoney.com

Beneficiary Designation(s) Naming a specific individual or entity to certain assets can also be a way to transfer assets to an intended party seamlessly. A beneficiary designation is a description of the person or entity that will receive a specific asset upon your death. A common example of using a beneficiary designation would be listing an individual or entity as the beneficiary when you buy a life insurance policy. In this case, the life insurance policy’s proceeds would be inherited – free of income taxation – to the named beneficiary. The funds would also bypass the costly, time-consuming, and highly public process of probate. Beneficiary designations can be added to a number of different assets, including: • Bank accounts • Investment/securities accounts • Retirement accounts (both employersponsored and Individual Retirement Accounts, or IRAs) • Savings bonds When you designate a beneficiary, this takes precedence over the provisions that are stated in a will or a trust that you may have. Two specific types of beneficiary designations exist for financial accounts, real property, and various other assets. These include pay on death, or POD, and transfer on death, or TOD. For instance, in a payable on death, or POD, the designation may be used to liquidate and pay the balance of a bank account or a CD to a named beneficiary in the event of the account holder’s death. This type of designation can be added to an account by using a signature card or similar form that is provided by the financial institution. As long as the account holder is still alive, the person named as the beneficiary has no access to the account. The funds are only accessible by or paid to the beneficiary at the time of the account holder’s death. One key advantage of using the payable on death, or POD, designation is that it is simple to establish and use. In addition, allowing quick access to funds by the beneficiary can provide needed liquidity for the person’s funeral or other final expenses. CSM202101WEALTH 14 [email protected] www.certifiedsafemoney.com

So, in this instance, there is no need for an attorney or court approval. PODs can also be a form of asset transfer that is difficult for others to contest. This is because the account transfers by operation of law, meaning that it bypasses the decedent’s estate. The transfer on death or TOD beneficiary designation differs somewhat from the payable on death designation. That’s because the TOD essentially transfers the ownership of an asset to the intended beneficiary. TODs are available for non-qualified securities and brokerage accounts (i.e., not employer-sponsored accounts). In some states, TODs may be used for transferring real estate or vehicles. Likewise, in some states, a TOD can be added to a vehicle title by completing a “Transfer on Death” form from the Department of Motor Vehicles. In some cases, the addition of a transfer on death designation can be somewhat complicated. For instance, it can often require a new deed for the real property that is being designated. Otherwise, though, TODs are relatively simple to establish and use. Similar to the POD designation, the owner of the property or other asset will retain ownership and full control of it throughout his or her life – which means that you can even change the beneficiary if you choose to do so. Another type of asset that often includes a beneficiary designation is an annuity. For example, if the full amount of contribution made into an annuity has not been recovered by the annuitant (i.e., the annuity’s income recipient) before his or her death, a beneficiary may inherit the remainder in the form of a death benefit. A beneficiary who inherits funds from an annuity contract will oftentimes have various options for how they will receive these payments. These can include a(n): Lump-Sum Distribution – As the name implies, the lump-sum distribution will allow the beneficiary to receive the contract’s entire remaining value in one payment. Five-Year Rule – The five-year rule allows the beneficiary to withdraw incremental amounts for five years. Alternatively, the beneficiary may instead withdraw the entire sum in the fifth year. Unlike a life insurance death benefit that is free of income taxation, the death benefit from an annuity could be taxable to the beneficiary. CSM202101WEALTH 15 [email protected] www.certifiedsafemoney.com

transfer needs. These policies take advantage of the current tax laws while also allowing you to pass along the proceeds free of federal income taxation to those you care about without going through the probate process. With a single premium life insurance policy, one lump sum is contributed. This creates an immediate death benefit that is guaranteed until the owner passes away. (The amount of this death benefit is dependent upon the premium that is made, as well as the age, health condition, and gender of the insured.) In many instances, the single premium deposit amount will be multiplied by a factor or two or when the death benefit is calculated. In most cases, the younger the insured is when he or she applies for the policy, the more coverage they can usually obtain for the same amount of premium deposited. Upon the insured’s death, the entire death benefit can be transferred to the beneficiary free of federal income taxes. (To avoid the death benefit being included in the insured’s taxable estate, though, it may be necessary to have the owner of the policy be an irrevocable trust rather than the insured.) In addition to the benefit to the beneficiary (or multiple beneficiaries), this type of life insurance policy can also provide some nice advantages to the insured while he or she is still alive. There are many items to consider when you are transferring assets. These include the amount of taxation that could wither away a significant portion of the gift. Therefore, a key part of many asset transfer strategies includes life insurance. In fact, one of the most efficient financial vehicles available that may be used for minimizing the impact of estate taxes is life insurance. This is because, provided that the strategy is properly implemented, life insurance can offer a guaranteed and predetermined return (and a return that is available on the very first day the policy is implemented), as well as offer the most efficient way to pass its return on to your loved ones free of both income and estate taxation. Therefore, with the right type of planning in place, loved ones won’t only be able to reduce or possibly even eliminate estate and asset transfer taxes, but they could also benefit from an increase in the value of your other assets. There are many different life insurance types available in the marketplace today – are life insurance policies safe for every situation? Not exactly. For instance, term life insurance “expires” after a set period of time. So, unless you know when you will need your life insurance proceeds, it is typically best to obtain a permanent form of coverage. Married couples will oftentimes turn to single premium life insurance for their wealth A SIMPLE SOLUTION FOR MOVING ASSETS TO WHERE YOU WANT THEM TO GO CSM202101WEALTH 16 [email protected] www.certifiedsafemoney.com

For instance, the cash value that is in a fully funded policy can grow relatively quickly – in some cases, even providing safe money and income to the insured. (Depending on how the cash from the policy is accessed, it could even be a source of tax-free funds.) Some of the primary advantages of using single premium life insurance for transferring wealth can include: • Minimization of tax liability • Proceeds are free of federal income taxation • Cash value typically uses conservative measures for growth • Cash value growth takes place taxdeferred (unlike the growth on other safe assets like CDs, bonds, and money market accounts) • Can increase the size of the insured’s estate in a tax-efficient manner • Policy may include other benefits, such as penalty-free access to cash for nursing home or home care needs, as well as for terminal and/or chronic illness needs • Protects beneficiaries from being “bumped up” into a higher tax bracket Who Could be a Good Candidate for Single Premium Life Insurance for Asset Transfer? Suppose you are between the ages of 60 and 85, and you have money that is set aside for passing along to future generations. In that case, you could be a good candidate for using single premium life insurance for transferring assets. These policies can also be enticing to those who are more conservative and seek some guarantees with the coverage and the cash value buildup, rather than just going by “what ifs” and assumptions. Suppose you decide to move forward with the purchase of a single premium life policy. In that case, it is recommended that you use funds that you do not need right now for the payment of living expenses and/or a potential financial emergency. Given that, prior to making a firm commitment to this type of financial vehicle, you should know the answer to an important question, and that is: “What is the purpose of the money I have accumulated right now?” If the answer is that you would like to pass along some – or even all – of these funds, you could be ready to take the next step. CSM202101WEALTH 17 [email protected] www.certifiedsafemoney.com

Items to Consider Before Purchasing a Single Premium Life Insurance Policy Although many benefits can be garnered by using single premium life insurance for the tax-efficient transfer of assets, this financial vehicle may not be right for everyone. With that in mind, there are some important factors to consider before moving forward, such as: • Health – Oftentimes, the purchase of life insurance will require you to answer a long list of health-related questions, as well as to undergo a medical examination (where a blood and urine sample will be taken and reviewed by the insurance company’s underwriters). However, there are policies available that are “guaranteed issue,” which means you can still qualify for the coverage, even if you have various preexisting health conditions. Working with an asset transfer specialist can help you with narrowing down the right policy and insurer for your specific needs and goals. • Rate of Return on the Cash Value – Depending on what type of life insurance policy you purchase, there may be certain guarantees regarding the growth that takes place in the cash value. For instance, whole life insurance will usually provide you with a set – but low – rate of return that you can count on throughout the policy's lifetime. This is the case, regardless of what is happening with the stock market. This growth is taxdeferred, meaning that there is no tax due on the cash value gain unless or until it is withdrawn. Therefore, by allowing the funds to grow over time, it could compound exponentially. Other types of permanent life insurance policies are available in the marketplace, too. These include indexed universal life, which determines the cash value growth in large part by the performance of an underlying market index. One of the most common indexes that are tracked in this type of policy is the S&P 500. If the index performs well during a given policy year, then a positive return is posted to the cash account – typically up to a set maximum or cap. However, if the underlying index performs poorly in a given year, there is no loss in the account. Rather, a guaranteed minimum – usually in the range of 0% to 1% – will still be credited to the cash value. With this in mind, indexed universal life is oftentimes considered a win-win scenario. CSM202101WEALTH 18 [email protected] www.certifiedsafemoney.com

WHERE TO BEGIN FOR GETTING YOUR ASSET TRANSFER PLAN IN PLACE There are any number of options that you have for transferring your assets – either during your lifetime or after death. Doing so efficiently should ideally involve reducing – or even eliminating – the tax consequences to the recipient(s). Married couples are allowed to pass along to their spouse an unlimited amount of assets upon the first individual’s death without being subject to estate taxation. But this is not the case when assets are transferred to other individuals – including children or other relatives. Given that, it is essential that you work in conjunction with a well-versed specialist in asset transfer. Once they are aware of your specific objectives, they can recommend the best way to set up your asset transfer strategy while at the same time recommending the best insurance carrier for your needs. A wealth planner can help ensure that none of the strategy's key pieces are left undone. So, feel free to reach out to us directly and talk with one of our asset transfer specialists. You can contact us by phone at (800) 779-4182 or you can email us with any questions or concerns that you may have by going to [email protected] We look forward to hearing from you. CSM202101WEALTH 19 [email protected] www.certifiedsafemoney.com All investments, retirement, and estate planning strategies (collectively “Strategies”) have inherent risks. Content is not personalized financial advice and should not be regarded as a complete analysis of the subjects discussed. All expressions of opinion reflect the judgment of the author on the date of publication and may change in response to market conditions. Although the information has been gathered from sources believed to be reliable, we do not guarantee its accuracy or completeness. There can be no assurance that you will achieve your goals if you implement any of the Strategies discussed. Past performance does not guarantee future results. Indexed universal life insurance may not be suitable for you depending upon your investment objectives, risk tolerance, financial situation, and liquidity needs. Accessing policy cash value through loans and surrenders may lead to a permanent reduction of the policy’s cash value and death benefit, which may lead to a potential lapse of the policy. Insurance product guarantees are subject to the claims-paying ability of the issuing company. There may be tax penalties for distributions prior to age 59½. Working with a highly-rated professional does not ensure that you will experience a higher level of performance. Professional awards do not guarantee future investment success. Please contact the professional for more information regarding the criteria for any awards or rankings noted. Ratings can be based on client evaluations and the professional’s activity. Hyperlinks in this Booklet are provided as a convenience. 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