Tax Optimization · International Investor LS Framework 2026 International investor life settlement tax + FATCA 2026: the 4-tier withholding + 5-phase compliance framework. For non-US accredited investors evaluating US-situated life settlement positions, the tax framework differs materially from the LTCG framework applicable to US investors. Foreign investors face IRC §871(a) 30% statutory withholding on US-source […]

Tax Optimization · TLH + LS Coordination Framework 2026 Tax-loss harvesting + life settlement coordination 2026: the 5-step netting order framework. For high-bracket investors managing portfolio-wide capital gain and loss netting including life settlement positions, the coordination between tax-loss harvesting on public securities and LS LTCG at maturity represents significant portfolio-level tax optimization. IRC §1211(b) […]