Charles L. Ratner

Among other perplexing issues facing clients these days is what to do with life insurance policies that are calling out for attention, sometimes very loudly. Clients might be hearing that they need to increase their...

Now's a good time to determine whether it should be treasured, tweaked or tossed

Out in the field, life insurance policies are generally not selected, designed or funded to most effectively support today's complex estate plans and premium-paying strategies. The mismatch between plans and...

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 and estate planning. I see clients aggressively reassessing their...

Do you think that split-dollar arrangements (other than premium loans under the split-dollar loan regime) faded away when the Internal Revenue Service tightened the rules on them in the final regulations issued Sept...

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 have had to deal with a Byzantine set of rules that...

It seems safe to say, for now anyway, that most clients believe that the estate tax will not be repealed. Reformed maybe, but not repealed.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 year is a good time to reflect on what the current planning...