The L.I.O.N.™ Difference
Your money. Your opportunities. Your legacy.
L.I.O.N.™ is built around a powerful idea: capital should not have to sit idle in order to remain protected or strategically positioned. The structure is designed to coordinate liquidity, long-term growth, investment flexibility and legacy planning in one comprehensive strategy.
Most cash-value strategies are presented under names such as “infinite banking,” “bank on yourself,” or similar concepts. L.I.O.N.™ is designed to go far beyond a simple cash-value accumulation strategy. And unlike Private Placement Life Insurance (PPLI) structures that may place investment control with an independent investment manager and restrict how policy assets may be directed in order to comply with tax rules, L.I.O.N.™ is designed around flexibility and access. Our program does not hamstring you to one investment, one fund or one opportunity. Subject to the governing documents, applicable law, carrier requirements and transaction structure, available capital can be deployed across permitted investment opportunities as they arise. Stocks. Bonds. Real estate. Private businesses. Alternative investments. New opportunities. The objective is powerful: INVEST IN THE OPPORTUNITY YOU CHOOSE, WHEN THE OPPORTUNITY MAKES SENSE—without building your entire wealth strategy around a single investment lane.
The objective is simple: create a structure in which capital can remain strategically positioned while giving the client meaningful access to liquidity and the ability to deploy capital into other opportunities. Depending on the structure, assets may include qualified retirement funds, available cash and investment interests such as securities, real estate, business interests, rents, royalties and other permitted assets.
Five advantages
Vault qualified rollover plan
01
LIQUIDITY — ACCESS YOUR CAPITAL
Your money should remain useful. After applicable carrier, custodian and compliance reviews are completed, the structure is designed to provide access to a substantial portion of available cash value—potentially up to approximately 95%, depending on the specific policy, funding and transaction. That capital can then be available for permitted investments, business opportunities or personal needs.
02
CONTRACTUAL / GUARANTEED POLICY VALUES
Unlike investments whose value may depend entirely on market performance, properly structured insurance contracts can include contractual guarantees backed by the issuing insurance carrier. The exact guarantees, crediting methodology and projected performance depend on the specific product and carrier selected.
03
INVESTMENT FLEXIBILITY — PUT YOUR MONEY TO WORK
The strategy is designed to provide far greater flexibility than many retirement arrangements that are subject to prohibited-transaction rules. Subject to the governing documents, carrier requirements, tax law and applicable regulations, available capital may be deployed for investments, business opportunities and other permitted uses.
04
TWO POTENTIAL SOURCES OF ECONOMIC GROWTH
One of the most compelling concepts behind L.I.O.N.™ is the ability to keep value positioned inside the core structure while accessing capital for a separate investment opportunity. This can create two potential economic engines: the value or crediting generated within the underlying insurance strategy and the return generated by the outside investment. Actual results are not guaranteed and depend on policy performance, financing costs, investment performance, taxes and other factors.
05
TAX-ADVANTAGED STRUCTURING
L.I.O.N.™ is designed around established insurance, trust and tax-planning principles with the objective of maximizing tax efficiency. Depending on the transaction and the client's circumstances, properly structured insurance and trust arrangements may provide tax-deferred or potentially tax-free treatment for certain distributions, gains or transfers. Tax treatment is highly fact-specific and must be confirmed for each client.
06
ASSET-PROTECTION PLANNING
The structure may incorporate trust and insurance-planning features intended to help protect assets from certain future creditor claims and lawsuits, subject to applicable state law, fraudulent-transfer rules, ownership structure and the facts of each case. No legitimate planning strategy can guarantee immunity from every claim.
07
GENERATIONAL LEGACY — BUILT BEYOND ONE LIFETIME
L.I.O.N.™ is designed with long-term legacy planning in mind. Where permitted by governing law and the trust instrument, a properly designed dynasty-style trust may continue for generations—potentially for centuries in jurisdictions allowing extended trust durations. The goal is to create a structure that can benefit not only you, but children, grandchildren and future generations.
08
SIMPLE, MODERN ACCESS
Sophisticated planning should not have to feel complicated. L.I.O.N.™ is designed to make an advanced wealth strategy understandable and manageable, with coordinated administration and digital access where available. The goal is to make complex transactions easier to execute, document and monitor.
09
INDIVIDUALLY DESIGNED — NOT ONE-SIZE-FITS-ALL
Every client is different. Funding sources, insurance design, trust provisions, investment objectives and tax considerations must be evaluated individually. L.I.O.N.™ is intended to be tailored to the client's financial position rather than sold as a generic, off-the-shelf product.
10
TAX & COMPLIANCE REVIEW
Where a transaction requires IRS filings, determinations, reporting, opinions or other tax-compliance steps, those requirements should be addressed as part of implementation. Each structure should be implemented and reviewed based on the laws, rules and reporting requirements applicable to that client.
Five advantages
YOUR MONEY. YOUR OPPORTUNITIES. YOUR LEGACY.
The goal of L.I.O.N.™ is not simply to accumulate wealth. It is to create a more powerful framework for controlling capital—giving qualified clients the ability to access it, deploy it, grow it and ultimately transfer it with purpose.
Important Disclosure
L.I.O.N.™ strategies may involve life insurance, trusts, retirement assets, investments, tax planning and legal structuring. Results, liquidity, guarantees, creditor protection and tax treatment vary by product, carrier, jurisdiction and individual circumstances. Nothing in this material constitutes a guarantee of investment performance, tax results, creditor protection or IRS approval. Clients should consult qualified legal, tax and financial professionals before implementing any strategy.
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