There are, approximately, 50 trusts that are allowable under current tax-law. 80% of these lend themselves to situations, so remarkably abstruse that an Executive Trust Officer (ETO), with their vast knowledge base, would have to conjure-up, unimaginable what-if scenarios to even, marginally, find an application, thereof.


  Our e-learning platform, supplies an inordinately wide-scope but we shine our beam of focus on the ones that find utility with the exceptionally broad, middle-income  market.


  Thus, delivering maximum earnings for ETO's and a fourfold ramp-up of production for IMO's.

Michael R. Scotch

  • A tax-beneficial strategy that avoids the 60-month look back rule on transfers, imposed by Medicaid Law.
  • It will supply a GUARANTEED, lifetime-income for one, or multiple parties.
  • It will avoid taxation at death and continue to grow tax-deferred and be distributed, as the trustee deems and not by a specified schedule.
  • It will, more than likely, be the single largest revenue producer for any IMO, as IRA holdings total 3.0+ trillion.
  • Arbitrage is profiting in the securities market from price discrepancies.
  • In parallel fashion the same benefits can be extracted within the insurance corridor.
  • Life insurers take the long position and want the client to live forever,
  • Annuity issuers take the short position and look for an early death, for payments to stop.
  • The ETO is the discerning professional that finds the price inefficiencies of market temperance and melds the best of both products.
  • ETO's are  the guardians of client best interests, as they perform a valuable  comparative service the client is largely incapable of conducting.















  • This trust will completely eliminate capital gains on any appreciated asset.
  • It is most-widely applied to investment real estate and stock portfolio gains.
  • It will supply a significant tax-deduction AND a 6-year window to completely exhaust the tax-deduction.
  • It will supply a lifetime, GUARANTEED income.
  • It will vastly leverage out the present value of the asset and deliver a tax-free inheritance that is 240%-255% greater than the base asset.
  • This strategy is funded with assets, already earmarked for inheritance and which the client never anticipates accessing.
  • It can also be effected with a "passive-IRA", meaning one that a client does not need to live on and only intends for it to pass to their heirs.
  • It will house a significant life insurance policy that upon death is paid to a secondary trust that will be untaxed for two generations + 21 years (approximately, 100-years.)
  • The interest will be paid out to family members for 100-years before the principal is taxable.
  • Each generation names the successor beneficiaries.
  • Family creates an initial trust, either with appreciated assets to avoid capital gains OR a cash contribution.
  • Both will supply a tax-deduction.
  • The trust produces a lifetime, GUARANTEED income.
  • This income can be utilized to fund a substantial ILIT for their heirs.
  • The beneficiary they named as the recipient of all remaining trust assets, after their death, will be their own family foundation
  • Upon their death, all of the remaining assets of the trust transfer over to the family foundation.
  • Their heirs are named lifetime, salaried directors to administrate the trust. They name the successor directors.






















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