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Tax Triangle

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A New Look on Life

Supplemental Income Strategy







Planning for Retirement

Often, investors who have reached their qualified plan annual contribution limits are left looking for additional ways to create

sustainable retirement income. In addition to retirement planning, many individuals are concerned about how to best protect

their loved ones in the event of their untimely death. It is critical to create a solid financial strategy tailored to address all

your client’s specific needs. While there are many vehicles to choose from, it is important to know how each may impact your

client’s long-term financial goals. It is important to work with your client’s tax and legal advisors throughout the planning and

implementation process.



Tax Control Triangle

When individuals look at investment Tax-favored

options, a frequent concern is the

A

taxation of those vehicles, both today









ft

er

and during retirement. There are three n

F re e D is t ri b u t i o









Tax

general categories that dollars fall R

• oth IRA3









C o n t ri b u t i o n s

into: taxable, tax-deferred and tax- M

• unicipal Bond4

favored. C

• ash Value

Life Insurance1

Ta x









Clients should consider how to best

reallocate dollars between the different tax

categories to better suit their taxation needs

for today and their retirement years. Many These investments are made after taxes, may have the

clients have exhausted the options that option for tax-deferred growth and may be distributed

are available for the tax-deferred category, income-tax free.

either through contribution or income

limitations. This typically results in money Taxable Tax-deferred

being left in the taxable category. This can Ta

x

limit the growth potential of that asset

Af









De

te









compared to utilizing the tax-deferred or

n









du

• Cash

b le Distrib u tio

r Ta









4

• 01(k)/403(b)

ctib

b l e I n t e re s t









tax-favored category which can compound • Checking T

• raditional IRAs

x C o ntri b uti o n









over time. Non-qualified annuities are • CDs • EP/SIMPLE

S le Co ntrib ut

generally a combination of the taxable and • Money Market P

• ension

tax-deferred categories, offering after-tax • Non-Qualified Q

• ualified

a

Ta x









a









contributions, tax-deferred growth and Brokerage

Ta x









Retirement Plans

on i

s









taxable distributions.

s2









However, when looking for a vehicle that

These dollars are invested after tax and every year These dollars typically provide tax deductible

will provide: no income contribution limits,

the owner receives a 1099 form for any interest/ contributions and tax-deferred growth, but upon

immediate tax deferral, tax-favored access to dividends earned. This category is beneficial for its distribution, are taxed as ordinary income.

cash value through loans and withdrawals high liquidity.

and the needed protection of a tax free

death benefit, life insurance can be an

attractive option.1



For more information, contact Metlife today.

1 of 2

For Producer or Broker/Dealer Use Only. Not for Public Distribution.

1

Loans and withdrawals will decrease the cash value and death benefit. Tax-free distributions assume that the life insurance policy is properly structured, is not a Modified Endowment

Contract (MEC), and distributions are made up to the cost basis and policy loans thereafter. If the policy has not performed as expected and to avoid a policy lapse, distributions may need

to be reduced, stopped and/or premium payments may need to be resumed. Should the policy lapse or be surrendered prior to the death of the insured, there may be tax consequences.

2

Traditional IRA contributions may be deducted if certain criteria are met.

3

Assuming the funds have been held in the account for at least five years and owner has reached age 59 ½ at the time withdrawals are taken

4

Municipal bond interest is generally tax-free for federal regular income tax purposes.









Prospectuses for Equity Advantage Variable Universal Life, and for the investment portfolios offered thereunder, are available

from MetLife. The policy prospectus contains information about the policy’s features, risks, charges and expenses. Investors

should consider the investment objectives, contract features, risks, charges and expenses of the investment company carefully

before investing. The investment objectives, risks and policies of the investment options, as well as other information about

the investment options, are described in their respective prospectuses. Clients should read the prospectuses and consider this

information carefully before investing. Product availability and features may vary by state.



MetLife life insurance policies have limitations, exclusions, charges, termination provisions and terms for keeping them in force. There is no guarantee

that any of the variable investment options in this product will meet its stated goals or objectives. The cash value is subject to market fluctuations so

that, when withdrawn, it may be worth more or less than its original value. Guarantees are based on the claims paying ability and financial strength

of the issuing insurance company.



Pursuant to IRS Circular 230, MetLife is providing you with the following notification: The information contained in this document

is not intended to (and cannot) be used by anyone to avoid IRS penalties. This document supports the promotion and marketing of

insurance products. You should seek advice based on your particular circumstances from an independent tax advisor.



MetLife, its agents and representatives may not give legal or tax advice. Any discussion of taxes herein or related to this document is for general

information purposes only and does not purport to be complete or cover every situation. Tax law is subject to interpretation and legislative change. Tax

results and the appropriateness of any product for any specific taxpayer may vary depending on the facts and circumstances. You should consult with

and rely on your own independent legal and tax advisors regarding your particular set of facts and circumstances.



Life insurance products are issued by MetLife Investors USA Insurance Company, Irvine, CA, Metropolitan Life Insurance Company, New York, NY, and in

New York only by First MetLife Investors Insurance Company, New York, NY. All guarantees are based on the claims-paying ability and financial strength

of the issuing insurance company. Variable products are distributed by MetLife Investors Distribution Company, Irvine, CA. All are MetLife companies.

June 2010





Insurance Products:

• Not A Deposit • Not FDIC-Insured • Not Insured By Any Federal Government Agency

• Not Guaranteed By Any Bank Or Credit Union • May Go Down In Value









MetLife Investors USA Insurance Company

MetLife Investors Distribution Company

5 Park Plaza, Suite 1900

Irvine, CA 92614

metlife.com



BDVL21051 L0210088845[exp0311]

© 2010 METLIFE, INC.

2 of 2

For Producer or Broker/Dealer Use Only. Not for Public Distribution.


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