Strategic Associates

A business owner purchases new insurance policies to protect against underinsured or uninsured risks.  The risk is re-insured with (premiums transferred to) the client’s new private re-insurance company that makes an 831(b) election.  The premiums paid are tax deductible and the money earned in their re-insurance company is taxed at qualified dividends (or offset with an S.O.P. or MDCD)

Building or buying a business with tax benefits. For example, buying into solar or opportunity zone funds, investing in oil or gas or similar strategic ownership programs in order to accelerate the depreciation or take advantage of the accelerated expenses.

Clients participate in a charitable donation that uses the actual cash value of an asset that was purchased with a volume discount. For example, a piece of real estate purchased with a volume discount can be donated at the current market value, and results in a multiplier effect of the purchase vs donation (ie 1:5 meaning the land was purchased for $1 and donated with a value of $5).

Certain private offerings provide clients with access to highly structured, IRS-compliant strategies designed to offset current or prior-year tax liability. These programs leverage existing tax code and institutional partnerships to create efficient outcomes—especially for high-income earners and those with large one-time tax events.