Charles L. Ratner

Charles L. Ratner is a commentator on life insurance and estate planning based in Cleveland, Ohio.

Charles’s Recent activity

Jan 01, 2006

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...

PPLI Primer

Sep 01, 2005

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...

Cash Out or Cash In?

May 01, 2005

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...

A New Way Of Doing Business

Jan 01, 2005

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...

A Whole New Game

Apr 01, 2004

As with split dollar, the Treasury Department and the Internal Revenue Service have proven they understand what is going on in the life insurance marketplace and when they see something abusive know how to stop it. On...

The Post-Split Dollar World

Dec 01, 2003

How do advisors plan with life insurance in this supposedly post-split dollar world? The answer lies of course in a client's particular goals. But the options are relatively clear: Clients can use a combination of...

When Life Insurance Is Part of the Package

Jun 01, 2003

Corporations often ask their advisors to review proposals for nonqualified deferred compensation (NQDC) plans funded with life insurance or proposals for life insurance programs for company executives. The smart...

Much Ado About Nothing

Jun 01, 2003

On May 8, 2003, the Internal Revenue Service issued proposed regulations (Reg-164754-01) dealing with the valuation and taxation of benefits that a non-owner receives under an endorsement economic benefit regime...