For Advisors · CPA Tax Planning Guide 2026 Life settlement tax treatment 2026: the CPA planning guide. The taxation of life settlement transactions is well-defined under a three-tier federal framework — basis recovery, ordinary income, and long-term capital gains. Rev. Rul. 2020-05 and the TCJA of 2017 clarified the treatment materially in favor of policyowners. […]
For Advisors · Partnership Framework 2026 Life settlement broker guide 2026: partnership framework and advisor workflow. Most RIAs and wealth managers under-serve their HNW clients on one specific asset: in-force life insurance policies clients no longer need. Partnering with the right life settlement broker turns that under-served exposure into recovered client value — and increasingly, […]
For Advisors · LE Provider Framework Life settlement life expectancy provider comparison framework 2026: 5-major provider comparison matrix and 4-approach triangulation framework. Most life settlement articles cover life expectancy reports from general framework prose without addressing structured provider-specific comparison that matters for advisor coordination. This article publishes the five-major LE provider comparison matrix spanning ITM […]
For Advisors · Institutional Trust Coordination Life settlement trust officer best practices 2026: annual review template, sell-vs-hold matrix, and fiduciary documentation. Most ILIT trustee content covers high-level duties or specific court cases. This article publishes the operational framework institutional trust officers apply to ILIT life settlement decisions — a 7-section annual review template and a […]
For Advisors · CPA Coordination Life settlements for CPAs 2026: a five-phase workflow for accredited client coordination. Most life settlement tax content addresses sellers and 1099-LS reporting. This article walks Certified Public Accountants through the buy-side workflow for advising accredited clients on direct-ownership allocations — five phases from pre-allocation modeling through multi-policy maturity coordination. By […]
For Advisors · Estate Planning Counsel Life settlements for estate planning attorneys 2026: ILIT optimization under the TCJA sunset. Most ILIT content covers setup mechanics. This article shows estate planning attorneys when the secondary market is the right tool for trustee fiduciary obligations — including the post-TCJA sunset impact on existing policies and Uniform Prudent […]
For Advisors · RIA Partnership Life settlement RIA partnership 2026: how registered investment advisors add buy-side allocations for accredited clients. Most life settlement advisor content covers sell-side referrals — policyholder selling, advisor earns commission. This article walks RIAs through the inverse: how fiduciary advisors add life settlement buy-side allocations for accredited clients under SEC Rule […]
For Advisors · Recommendation Strategy Life settlements for financial advisors: beyond the sell-side recommendation. Most advisor guides cover only the sell-side — helping clients liquidate unwanted policies. The buy-side opportunity, recommending life settlements as alternative income and diversification for accredited clients, is structurally different and largely untapped. By John Sandoval Role Advisor Relations Specialist Published […]
