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Charles L. Ratner

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

Charles’s Recent activity

Today's Split Dollar
May 01, 2007
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...
What To Do With Those Existing Split-Dollar Plans
Mar 01, 2007
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...
Keep Up With Your Clients
Jan 01, 2007
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...
How to Undo An ILIT, If You Really Have To
Sep 01, 2006
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...
It Couldn't Hurt
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...
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