Charles L. Ratner

The final split-dollar regulations that were effective as of Sept. 17, 2003 (T.D. 9092) became the operative guidance for arrangements that either were implemented after this date or that existed before Sept. 17, 2003...

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 plans that had been established before the Service issued...

Baby boomers are hunkering down for retirement. They are putting computer to spreadsheet, as it were, and running asset and cash flow projections, with frequent stops in Monte Carlo. And after they factor in commonly...

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 situations and objectives were relatively static, which is a...

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 even the wealthy ones simply don't find traditional estate...

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 tax-sensitive investors with benefits that include income tax...

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 planning environment. Whether it's because of personal cash...

The past year was difficult for life insurance in estate planning. This year will be worse. But the astute insurance professional and other members of the estate-planning team will find much to capitalize on by riding...