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Switch Dollar and the Power of Deferral

An efficient method for funding a trust.

It’s no secret that deferral is the strategy underlying many a tax plan. And, for good reason. Most understand, at least on a general level, that the longer one can delay paying an obligation, the lower its effective cost. This intuitive mathematical truth is quantified in the investment world as the internal rate of return (IRR), which measures the present value of the investment (money in) against the present value of the return (money out). If the investment and return amounts remain

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