The document outlines tax planning strategies for trial attorneys with contingent fee income, focusing on structured settlement arrangements using private placement variable deferred annuities, captive insurance, and Qualified Settlement Funds (QSFs). It introduces structured settlement life insurance as a tool for deferred compensation and tax-free income. The UBS Whistleblower case is used as an example to illustrate these strategies, highlighting the benefits of QSFs and private placement life insurance. The document also discusses the tax advantages of life insurance and private placement life insurance, and provides a detailed strategy example involving Brad Best, a whistleblower awarded $104 million.
documents/EFTA01114518.pdf
{}