Charles L. Ratner

Charles
L. Ratner

 

Mr. Ratner is the National Director of Personal Insurance Counseling for Ernst & Young. Since joining the firm in 1989, his practice has been devoted to providing life insurance consulting services to corporations, financial institutions and individuals and estate and business succession planning services to closely held companies. Prior to joining Ernst & Young, Mr. Ratner served as director of the advanced estate and business planning group of a major life insurance company.

Mr. Ratner is a graduate of the University of Massachusetts and Emory University School of Law. He is an Attorney, a Chartered Financial Consultant (ChFC) and a Chartered Life Underwriter (CLU). He is a member of the Society of Financial Service Professionals and the American Bar Association, and has served as the Vice-Chair of the Committee for Insurance of the Real Property, Probate and Trust Law Section of the American Bar Association.

Mr. Ratner is a frequent author and speaker on financial matters. His articles have appeared in Estate Planning, Probate & Property, Trusts & Estates, Best's Review and National Underwriter. He is often quoted in such publications as Business Week, Forbes and The Wall Street Journal. He is Vice Chair of the Editorial Advisory Board of Trusts & Estates and Chair of its Insurance Committee. He is a contributing editor to the American Bar Association's Insurance Counselor Series and a co-author of Ernst & Young's Personal Financial Planning Guide.

Mr. Ratner has spoken on life insurance and business succession topics to a wide range of audiences, including the Notre Dame Tax and Estate Planning Institute, the Philip E. Heckerling Institute on Estate Planning, the New York University Institute on Federal Taxation, the Society of Financial Service Professionals, the American Bar Association, the American Institute of Certified Public Accountants, the American Law Institute-American Bar Association (ALI-ABA), Association for Advanced Life Underwriting (AALU), Million Dollar Roundtable, Top of the Table, and numerous estate planning councils and professional societies across the nation. He is also a national instructor for Ernst & Young in the areas of life insurance and estate and business succession planning.

Articles
Life Insurance After ATRA
Charles L. Ratner and Lawrence Brody discuss how to handle life insurance in the wake of ATRA
Life Insurance Product Suitability, Revisited
In a January 2010 Trusts & Estates article entitled The Estate Planner's Guide to Product Suitability,1 I suggested that it's imperative to have a process
Insurance Policy Management
Among other perplexing issues facing clients these days is what to do with life insurance policies that are calling out for attention, sometimes very
Insurance Policy Management
Now's a good time to determine whether it should be treasured, tweaked or tossed
The Estate Planner's Guide To Product Suitability
Out in the field, life insurance policies are generally not selected, designed or funded to most effectively support today's complex estate plans and
Climate Change
Today's investment and political climate is causing a perceptible change in the way many clients approach the role of life insurance in their financial
Discount Private Split-Dollar Does It Work?
Do you think that split-dollar arrangements (other than premium loans under the split-dollar loan regime) faded away when the Internal Revenue Service
A New Split-Dollar Imperative
Ever since the Internal Revenue Service issued Notice 2001-101 in January of 2001, planners who advise clients on their split-dollar life insurance arrangements
Lessons Learned, Now What?
It seems safe to say, for now anyway, that most clients believe that the estate tax will not be repealed. Reformed maybe, but not repealed. So, the new
What To Do With Those Existing Split-Dollar Plans
It's been five years since the Internal Revenue Service issued Notice 2002-8, the pronouncement that was supposed to clarify treatment of those split-dollar
Keep Up With Your Clients
Baby boomers are hunkering down for retirement. They are putting computer to spreadsheet, as it were, and running asset and cash flow projections, with
How to Undo An ILIT, If You Really Have To
Over the past few years, our clients' estate and life insurance planning have become far more complicated than they bargained for. Even if clients' personal
It Couldn't Hurt
Many estate planners these days see the estate planning marketing glass as half empty and leaking. An ever-increasing portion of their clients and prospects
PPLI Primer
Cash value life insurance through its tax-deferred growth of the cash value, tax-free access to that cash value and a tax-free death benefit can provide
Cash Out or Cash In?
Many of our clients who bought cash value life insurance policies are taking a hard look at their policies in light of changed circumstances or a changed
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